1. (1) This Ordinance may be called the ²[* * *] Sugar (Road Development Cess) Ordinance, 1960. (2) It extends to the whole of ³[Bangladesh]. (3) It shall be deemed to have come into force on the 18th day of December, 1959.

2. (1) Every person selling sugarcane to the Sugar Mills, shall pay a cess at the rate of ⁴[twelve poisha] per maund of sugarcane sold by him for the development and maintenance of roads in the ⁵[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 ⁶[twelve poisha] less per maund of cane so purchased and pay the cess to the ⁷[Government] at the rate of ⁸[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.

⁹[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”.

3A. (1) There shall be a Committee to be called the Sugar Cess Road Development Committee for every Sugar Mill Zone area consisting of the following members, namely:- ¹⁰[(a) a Chairman to be nominated by the Government;] ¹¹[* * *] (c) the Deputy Commissioner of the district in which the Sugar Mill is situated, ex- officio;(d) the District Extension Officer of the district in which the Sugar Mill is situated, ex- officio; ¹²[(e) the Upazila Nirbahi Officer of the upazila where the sugar mill is situated, ex- officio;](f) the District Engineer, Zilla Parishad of the district in which the Sugar Mill is situated, ex- officio;(g) two sugarcane growers' representatives to be nominated by the Chairman;(h) the Deputy Chief Cane Development Officer of the Sugar Mill concerned, ex- officio; (i) the Civil Engineer of the Sugar Mill concerned, ex- officio;(j) the person in-charge of the Sugar Mill concerned, ex- officio, who shall also be its Secretary: Provided that the Committee may co-opt non-official members not exceeding two in number. Explanation.- Sugar Mill Zone area shall mean such area as the Government may, by notification in the official Gazette, specify from time to time. (2) The Committee shall be responsible to plan and execute the road development work within the Sugar Mill Zone area concerned and shall maintain proper records of receipts and expenditure by it for implementation of the plan and shall submit the monthly statement of accounts to the Government.]

4. Each Sugar Mill shall submit a monthly statement by the first week of the following month to the ¹³[Secretary, Ministry of Industries] showing the total quantity of sugarcane purchased by them from the sugarcane sellers or used from their own farm, and the total amount of cess realised and deposited by them. The Sugar Mills shall also send along with the statement a copy of the Treasury chalan showing such deposit.

¹⁴[5. The cess collection accounts of Sugar Mills and the accounts of the Sugar Cess Road Development Committees shall be audited by the Government Commercial Audit and necessary facilities shall be afforded to them by the Sugar Mills and the Sugar Cess Road Development Committees for the purpose.]

6. If the person on whom the cess is levied under section 2, or who is responsible for the collection and payment of the cess under section 3, fails to pay the cess as provided in this Ordinance, he shall be liable to a penalty not exceeding the amount of the cess payable.

7. The ¹⁵[Government] may make rules for carrying out the purposes of this Ordinance .