State Act

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

9- (1) No court shall take cognizance of an offence punishable under this Act except on a report in writing of facts constituting such offence made in the case of a factory, by or under the authority of the Cane Commissioner or the District Magistrate in whose jurisdiction the factory is situated, and in the case of a unit, by the Sugar Commissioner or the District Magistrate in whose jurisdiction the unit lies. (2) No court inferior to that of a Magistrate of the First Class shall try any offence punishable under this Act. (3) An offence punishable under this Act shall be cognizable and bailable under the Code of Criminal Procedure, 1898. (4) On the application of a person accused of an offence punishable under this Act, the Cane Commissioner or the District Magistrate concerned, with the concurrence of the Cane Commissioner, in the case of a factory, and the Sugar Commissioner or the District Magistrate concerned, with the concurrence of the Sugar Commissioner, in the case of a unit, may at any stage, compound such offence by levying the composition fee not exceeding five thousand rupees.]2