State Act

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

7- (1) The Sugar Commissioner may, for the purposes of this Act- (a) require the owner of a factory or a unit to maintain, furnish or produce such records, data or information as may be prescribed and (b) if he is of the opinion that any person has contravened or is likely to contravene any provisions of this Act, or the rules made thereunder or any conditions of the licence- (i) enter and search the premises of a factory or a unit; (ii) seize and take into custody any of the implements or records connected with the manufacture or production of sugarcane juice, gur or rab, or the product thereof, in case such seizure appears to him to be necessary for the preservation of evidence of contravention of any provisions of the Act or the rules made thereunder or any condition of the licence; and (iii) put a seal, in the prescribed manner on the unit or any implements used in any process of manufacture of gur or rob in case the unit is being worked Without licence, and the unit or the implements so sealed shall not be used by any person until seal has been lawfully removed.]2 [(1-A) Without prejudice to any other remedy provided by this Act, the power conferred on the Sugar Commissioner by sub-clause (iii) of clause (b) of sub-section (1) may also be exercised in case the unit is being worked without the tax due under this Act being paid.]3 (2) The Sugar Commissioner may delegate all or any of the powers conferred on him under sub-section (1) to any officer sub- ordinate to him.