UTTAR PRADESH SUGARCANE (PURCHASE TAX) ACT, 1961
No: 9 Dated: Mar, 18 1961
UTTAR PRADESH SUGARCANE (PURCHASE TAX) ACT, 1961
-: ACT :-
It is hereby enacted in the Twelfth Year of the Republic of India as follows:
1. Short title, extent and commencement.-(1) This Act may be called the U.P. Sugarcane (Purchase Tax) Act, 1961.
(2) It extends to the whole of Uttar Pradesh.
2. Definition.-In this Act, unless there is anything repugnant in the subject or context, the words and expressions-
(a) "assessment year" means the period beginning on the first day of October in any year and ending on the thirtieth day of September in the year next following:
(b) "owner of a factory" or "owner of a Unit” means the person who or the authority which owns or has the ultimate control over the affairs of the factory, or the unit, as the case may be, and shall, where the said affairs are entrusted to a Manager, Managing Director, or a Managing Agent, include such Manager, Managing Director or Managing Agent;
(c) 'unit' or 'gur, rab or Khandsari sugar manufacturing unit means a unit engaged or ordinarily engaged in the manufacture or production of gur, rab or Khandsari sugar and which is capable of handling sugarcane juice produced with the aid of a crusher driven by any mechanical power);
(d) words and expressions used in this Act but not herein defined shall have the meanings assigned to them in the U.P. Sugarcane (Regulation of Supply and Purchase) Act, 1953.
3. Imposition of Tax.-(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]