¹[3. The amount of cess shall be collected by the Sugar Mills on behalf of the Government for each maund of sugarcane sold to them by the sugarcane sellers or used from their own farm, as the case may be, and shall be deposited into the local treasury under the head "F. 5-Deduct-Receipts and Recoveries on Capital Accounts- F.5(4)-Sugar Development Cess from Sugar growers” for the purpose of credit of the collection, and the expenditure for the purpose of maintenance and development of roads in the sugarcane growing areas shall be debitable under the head “F-Sugar Development- F.2(3)-Payment to Sugar Cess Road Development Committee” subordinate to the major Head “85-A-Capital Outlay on Schemes of State Trading- (Misc.) C-Other Miscellaneous Schemes”.