Amendment status not verified — confirm the current text below against the official source.
Subs. by section 10 ibid. 289 [The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 12-14] (2) No suit or other legal proceedings shall lie against the State Government for any damage caused or likely to be caused by anything which is, in good faith, done, or purported to have been done, or intended to be done, under this Act, or in pursuance of any order or rule made thereunder, or under the U.P. Sugarcane Cess Act, 1956, or in pursuance of any order or rule made, or purposed to have been made, under that Act. Determination of owner for the purposes of this Act 12- (1) Where the owner of a factory, or the owner of a unit is a firm, or other unincorporated association of individuals, anyone or more of the partners or members thereof shall be deemed to be the owners thereof for the purposes of this Act, and may as such be allocated and punished for any offence under this Act. (2) Where the owner or a factory or of a unit is a company as defined under the Indian Companies Act, 1956, anyone or more of its directors shall be deemed to be the owners thereof for the purposes of this Act, and may as such be prosecuted and punished under this Act for any offence for which the owner of the factory or the unit is punishable. Exemption U.P. act no. XV of 1948 13- No sale or purchase tax under any other Uttar Pradesh Act shall be payable in respect of any transaction of sale or purchase of sugarcane in respect of which a tax is payable under this Act, any thing contained in the U. P. Sales Tax Act, 1948, to the contrary notwithstanding. Power of the State Government to grant remissions 14- (1) The State Government, on being satisfied that it is necessary so to do in the public interest, with a view to---- (a) encourage or regulate the supply of sugarcane to, or its purchase the factories; or (b) encourage the establishment of new factories; or (c) assist factories established after the crushing season 1957-58 and purchasing sugarcane yielding low Sugar recovery ; may, by notification in the Gazette remit, in whole or in part, the tax payable under this Act, in an assessment year, by every such factory falling under clause (a) or clause (b) or clause (c). (2) The State Government may likewise, with a view to regulate the supply of sugarcane to factories from a reserved area, remit, in whole of in part, the tax payable under this Act, in any assessment year, by every such unit as may be situate beyond a radius of ten miles from the premises of any factory. 290 [The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 14A-16] [Power of the State Govern- ment to grant remissions to units 14-A The State Government, on being satisfied that it is necessary so to do in the public interest, with a view to encourage or regulate the supply of sugarcane, surplus to the requirements of factories, to, or its purchase by, units, may, by notification in the Gazette, remit, in whole or in part, the tax payable under this Act, in any assessment year, by every unit whether situate within or beyond a radius of 10 miles from the premises of any factory.]1 Power to make rules 15- (1) The State Government may make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the foregoing power, such rules may provide for------ (a) the manner and the form in which the certificate mentioned in sub- section (8) of section 3 may be forwarded to the Collector; (b) collecting any information or statistics for the purposes of this Act; (c) the form and the manner in which any return shall be prepared and furnished; (d) the form of app1ication for a licence, and the terms and conditions of a licence granted under this Act and the fee, or the additional fee, to be charged for the grant or renewal of a licence; (e) the manner in which the tax shall be assessed and collected [*** ]2; [(f) the storage of sugar bags in the factory or any other place of storage and the removal of such bags therefrom; (g) the manner of calculating the amount per bag of sugar payable towards tax under section 3-A and of adjusting the amounts so paid towards the tax due ; (h) any other matter for which insufficient provision exists in section 3-A and provision is considered necessary for carrying out the purposes of that section;]3 (i) the matters which are to be and may be prescribed. (3) All rules made under this Act shall, as soon as may be after they are made, be laid before each House of the State Legislature, while it is in session, for a total period of fourteen days extending in its one session or more than one successive sessions and shall, unless some later date is appointed, take effect from the date of their publication in the Gazette, subject to such modifications or annulments as the two Houses of the Legislature may agree to make, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder. Repeal of U.P. ordinance No. II of 1961 U.P. Act No. I of 1904 16- The Uttar Pradesh Sugarcane (Purchase Tax) Adhyadesh, 1961, is hereby repealed and the provisions of sections 6 and 24 of the U. P. General Clauses Act, 1904, shall apply as if it were an enactment repealed and re-enacted by an Uttar Pradesh Act.