State Act

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

8- If any person contravenes any provision of this Act or the rules made thereunder or any conditions of the licence or wilfully makes any false statement or submits any false return regarding any matter in respect of which he is required under this Act or the rules made thereunder or under conditions of his licence to give information, he shall on conviction, be punishable with imprisonment of either description which may extend to one year or with fine which may extend to five thousand rupees or with both and, in the case of continuing contravention, with an additional fine which may extend to one thousand rupees for every day during which the contravention continues after conviction: Provided that a court convicting a person under this section [for removing or causing to be removed any sugar in contravention of the provisions of section 3-A or]3 for working a unit without obtaining a licence, shall, in the absence of special and adequate reasons, to be mentioned in the judgment, award the punishment of imprisonment with or without fine.]1