Levy of cess
2. (1) Every person selling sugarcane to the Sugar Mills, shall pay a cess at the rate of [twelve poisha] per maund of sugarcane
sold by him for the development and maintenance of roads in the [Sugar Mill Zone areas]:
Provided that on fraction of a maund of sugarcane supplied at a time, 1/16 of the total amount received as price of sugarcane shall be paid as cess:
Provided further that a Sugar Mill, while making payment of the price of sugarcane to a sugarcane seller, may pay [twelve poisha] less per maund of cane so purchased and pay the cess to the [Government] at the rate of [twelve poisha] per maund on the total maundage of cane purchased.
(2) Every Sugar Mill who use sugarcane from their own farm for the production of sugar, shall also pay the cess at the rate prescribed in sub-section (1) above.
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs