State Act

THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961

3- (1) There shall be levied, and collected in such manner as may be prescribed a tax on the purchase of sugarcane by the owner of -- [(a) a factory at such rate not exceeding ten percent of the per quintal price of sugarcane, as the State Government may notify in this behalf; and]5 [(b) a unit, at the rate of one rupee and fifty paise per quintal, or at such higher rate not exceeding ten percent of the per quintal price of sugarcane as the State Government may notify in this behalf;]6 [Provided that in the case of a unit, the tax shall be payable on the quantity of sugarcane actually purchased or, a the option of owner of the unit, on the quantity of sugarcane assumed, in accordance wwith the provisions of section (1-a) to have been purchased by him;]7 [(1-a) The State Government may prescribe the quantity of sugarcane which shall be assumed for the purposes of the proviso to sub-section (1), to have been purchase by the owners of different categories of units having regard to the crushing capacity of the units and other relevant factors; (1-b) The option referred to in the proviso to sub-section (1) shall be exercised by the owner of a unit by such date and in such form as may be prescribed and shall relate to the whole of an assessment year. The option once exercised shall be irrevocable for that year ;]1 (2) The tax levied under sub-section (1) shall be payable by the owner .of the factory or, the owner of the unit, as the case may be, and shall be paid on such date, at such place and in such insaneness as may be prescribed. (3) Any tax payable under this Act, if not paid by the date prescribed for payment thereof, shall carry interest at the rate of [twelve per cent]2 per annum from such date till the date of payment. [Explanation-- Interest falling due under this sub-section shall be recoverable notwithstanding that no order or notice of assessment, imposition or demand of such interest is passed or issued by any authority.]3 (4) Where any tax payable under this Act, or interest thereon, or both, as the case may be, remains unpaid for a period exceeding fifteen days beyond the date prescribed for payment thereof the person liable to pay the same shall, in addition to the amount of arrears of tax and interest thereon, be also liable to pay, by way of penalty, a further sum, not exceeding ten per centum of the total sum payable, calculated at such rate or rates as may be prescribed. [(5) Any person aggrieved by an order of assessment or made under this Act or by an order imposing penalty under sub-section (4) may, within thirty days of the intimation to him of the order]4 prefer an appeal, in the case of a factory, to the Cane Commissioner and in the case of a unit, to the Sugar Commissioner or to such other officer, not below the rank of [Assistant Sugar Commissioner]5 as the State Government may, by notification in the Gazette, appoint in this behalf: Provided that, [except in the case of tax recoverable in accordance with section 3-A,]6 no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of the amount admitted by the appellant to be due from him :]1 [Provided further that in the case of an appeal by the owner of a unit, the Sugar Commissioner may transfer any appeal pending before him to any other appellate authority, and may also withdraw any such appeal and either dispose of the same himself or transfer it to any other appellate authority.]7 [(5-a) The appellate authority may, after giving reasonable opportunity of being heard, pass such order in appeal as it thinks fit and shall send a copy of such order to the appellant, the assessing authority and such other authority as may be prescribed.]2 (6) Without prejudice to the right to affect recovery of the tax payable under this Act by any other method, the tax, interest or penalty, as the case may be, may be realized by adjustment out of any sum payable by the State Government to the person by whom the tax, interest or, penalty is payable. (7) The State Government may appoint officers and authorities for the purposes of assessment and collection of tax payable under the Act. (8) The officer or authority empowered to collect the tax may forward to the Collector of the district where the factory or the unit, as the case may be, is situate, a certificate under his signature specifying the amount of arrears of tax and interest, if any, due from any person, and on receipt of such certificate the Collector shall proceed to recover the amount specified from such person as if it were an arrear of land revenue. (9) Any sum imposed by any of penalty under sub-section [(4)]3 may also be recovered in the manner provided in sub- section (8). [(10) At the beginning of each financial year, after due appropriation has been made by law, the State Government shall withdraw from and out of the Consolidated Fund of the State an amount equivalent to fifty per cent of the proceeds of the tax levied under clause (a) of sub-section (1) recovered by it during the proceeding financial year and place the amount so withdrawn to the credit of the four separate funds named below in the following proportions, namely :- (a) thirty six per cent to the Uttar Pradesh Sugarcane Research and Development Fund; (b) twenty four per cent to the Uttar Pradesh Sugar Factories Rehabilitation, Modernization and Establishment Fund; (c) thirty per cent to the Uttar Pradesh Loan Assistance for payment of Sugarcane Price Fund; Provided that the aggregate amount to be placed at the credit of this Fund shall not exceed rupees fifteen crores and any amount beyond that available shall instead be credited to the Funds mentioned in clauses (a) and (b) in the proportion of sixty per cent and forty per cent respectively; (d) ten percent to the Kalyan Nidhi.]3 [(10-A) at the beginning of each financial year, after due appropriation has been made by Law, the State Government shall withdraw from and out of the Consolidated Fund of the State an amount equivalent to one-half of the proceeds of the tax levied under clause (b) of sub-section (1) to the extent that the rate of the exceeds fifty paise per quintal of Sugarcane, recovered by it during the leading financial year and place it to the credit of the fund mentioned in clause (a) of sub-section (10); and ]1 [(11) The Credit of the proceeds referred to in sub-section (10) and (10-A) to the three separate funds referred to in sub-section (10) shall be an expenditure charged on the Consolidated Fund of the State.]2 [(12) The maintenance and the operation of the said four Funds shall be vested in a Committee, to be called the Uttar Pradesh Sugar Special Funds Committee, consisting of the following persons; namely :- (a) the Secretary to the State Government in the Sugar Industry Department, who shall be the Chairman and convener of the Committee; (b) the Cane Commissioner, Uttar Pradesh; (c) the Secretary to the State Government in the Finance Department or his nominee not below the rank of Joint Secretary.]4 [(13) The Committee referred to in sub-section (12) shall be a body corporate and shall have the power to :- (i) invest moneys belonging to the Funds in such manner as it deems fit and to spend them on the objects indicated in the respective name of the Funds; and (ii) transfer moneys from one Fund to another with the condition that such Fund shall be replenished by retransferring the moneys from the Fund it was transferred to.]5