The Odisha Sugarcane Cess Act, 1959

ORlSSA ACT 24 OF 1959 b[THE ORLSSA SUGARCANE CESS ACT, 1959j [Received the assent of the Governor on the 9th December 1959,first published if1 an extraordinary issue of the Orissa Gazette, dated the 18th December 19591 A N ACT TO IMPOSE CESS ON SUGARCANE INTENDED FOR USE, CONSUMPTION IN OR SALE TO A FACTORY WHEREAS it is expedient to impost: cess on sugarcane intended for use, consumption in or salt to a factory ; It is hereby enacted by the ~egislature of the State of Orissa in the Tenth Year of the Republic of India as follows :- 1. ( I ) This Act may be called the Orissa sugarcane Short title, Cess Act; 1959. extent and ammmcc- meat. (2) It .extends to the whole of the State of Ori~..;a. (3) I t shall come into force at once. -. 2. In this Act unless there is anything repugnant Dcfiniti~ns. in the subject or context- . . (a) 'Cane' means sugarcane intended for use in a fxtory ; (b) 'Cane Commissioner' means the oficer appo- inted to be the Cane Commissioner under section 5 ; (c) 'Factory' means any premises, including the precincts therecf wherein twenty or more workers are working or were working on any day during the preceding twelve months and ia any part of which any manufacturing process connected with the produc- tionof sagar by means of vacuum pans is being carried c;7 OK is ordinarily carried on with the aid of rnecha:?i~:l power ; 1. %;;$ ~r~rernent>of Objects and Reasons, s ic Orlssn Gruette Extra- nrdinarj*, di~tcd tEc 20th March 1960 (No. l i2) and for Report of Scl& Conm~i t tee see Ibid, dated the 21~1 Fcbrunry, 1959 (No. 61). THE O ~ A SUGARCANE C m ACT, 1959 [Or. Aa24 (Sec. 3) (4 'occupier of a factory' means the owner and includes any person or authority having the ultimate control over the affairs of the factory and where'the said affairs are entrusted to a Manager, a Managing Director or a Managing Agent, sukh Manager, Mana- ging Director or Managing Agent shaIl be deemed, to be the occupier of the factory ; (e) 'prescribed? means prescribed by ruIes made under t h i s Act. lmpwition of cms. 3. (1) The St ate Government' may by aoacation impose a cess not exceeding twenty-five Naye' P@se per maund on the entry of the cane whether brought from within or outside the State. of Orissa, intd the premises of a factory for use, consumption or sale therein : Provided that the State Government may likewise remit in whole or in part such cess in respect of cane used or to be used in factory fur any Jigiited purpose specsed is the notification : Provided further that the Stale ~overnmeniaia~, if they are satisfied that the net profit of any factory in any year has. been less than ten percentuin, by nqtifica- tion, exempt the occupier of such factoq from payment of cess for the said year: Provided also that the occupier of a facto ,owned by a Co-operative Society .registered under -t P e Orissa Co-operative Societies Act,, 1951, shall not be mi$: liable for payment of such cess for a period. of .three years from the date the said factory goes' into produc- tion for the fist time. ~xplanation, I-If the State Government, in the case of any factoiy situate outside the Statev of Orissa, ' so declare, any place in the State of Orissa set apart for the p'urchase of cane intended or required for use, consuinption - or salel in such factory shalI be deemed 'to be the premises of the factory. Explanation 11-The term "year". used in this section ~ e a n s the year adopted by the factory concerned for. the purpose of accounting the profit and loss'of the factory- (2) The cess imposed under sub-section ( I ) for any year shall be payble by the occupier of the factory and shall be paid within the fist quarter of the succeeding year on such date and at such place as may be prescribed. (3) Any arrear of cess not paid on the date pre- scribed under sub-section (2) shall carry interest at six par cent per amum from sucb date t o date of payment. (4) The State Government may for tBe purpose of assessment and collection of the cess appoint officers and authorities and may also prescribe the manner in which the cess shall be assessed and collected. . . (5) Where any person is in default in making payment of the-cess, the officer or authority empowered to collect the cess may direct that in addition to the amount of the arrears and interest a sum not exceeding tea per cent thereof shal1,by way of penalty, be reco- vered from the person liable to pay the cess. (6) The officer or authority empowered to collect the cess may forward to the Collector a certificate under his signature specifying the amount of afrear s including interest due 'from any person, and on recei t of such certscate the Collector or the Certscate 0 8 cer as tho - case may be, shall proceed to recover the amount speciiied from such person as if it were an arrear of land revenue. (7) Anji sum imposed by way of penalty under sub-section (5) shall be recoverable in the manner provided in sub-section (6) for the recovery of the arrears of cess. 4. If any person defaults in the payment of cess Pemltios. imposed under sub-section ( I ) of section 3 or contra- venes any provision of any rule made under this Act, he s'nall, without prejudice to his liability therefor under sub-section (5) of section 3 be liable to imprisonment for a period not exceeding six months or to a fine not exceeding five thousand rupees or both and in the case of conttnuing contravention to a' further h e not gxeeding one thousand mpees for 'e%h day during which the cbntravention continues. 120 ORISS,~ SUGARCANE @SS Am, ! 959 [Or. ALE 3. Appoint- ment of B 5. (1) T h e State Goverrunent may for the purposes q u a corn- of this Act by notification appoint a Cane Commission- mlainocr er to perform the duties and exercise all powers con- and irutitu- ,ion , ,,, ferred or imposed on him by or under this Act. csdiag., (2) No prosecution shall be instituted under this Act except on a complaint made by or under the authority from the Cane Commissioner or the District - Magistrate as the case may be. (3) On the appIication of a person accused of an offenceunder this Act, the Cane ~mmiss ioner or with the previous concurrence of the Cane Commissioner, the District Magistrate, m d y at any stage compound such offence by levying a composition fee not exceeding two thousand rupees. (4) No court inferior to that of a Magistrate of the &st class shall try any offence under this Act or any made thereunder. Protoetion of adon 7. (1) No suit, prosecution or other legal proceed- taken uodat ing shall lie against. any person for anything which Act. is in good faith done or intended to be done in pursuance of a-ny order or rule made under this Act. (2) No suit or other legal proceeding shall lie against the State Government for any damage caused or likely to be caised by anything which is in good faith done or intended- to be done in pursuance of any rule made under this Act. I Btermina- 8. (1) Wherethe occupier of a factory is a firm ol t10~0f ' other asspciation of iidividuals, any one or more of occupier for pd ps70 the partners ox members thereof would be the ohp ier o f ~ z a forthepurpo&softhis Actandmaybeprosecutedand punished as such-for any offence under this Act. 1. Omitkd by lhc Orim Sugarcans Ccss ( A w a d m t ) Ad. 1976 t Or. Act -46 of 1976 ). a. z (2) Where the occupier of a factory is a public company any one or more of the directors thereof, or in the case of a private company any one or more of the shareholders thereof may. be prosecuted and p u ~ ished under this Act for any offence for which the occupier of the factory is puiiishable. 9. (1 ) The State Goverkent may make rules for POWW to the purpose of carrying into effect the provisions of this m a ~ ~ u l C ~ . - . Act. (2) ID particular and without prejudice to the of the foregoing power such rules may (a) the manner and the form in which cemcate may be forwarded to the Collector under sub-section (6) of section 3 ; (b) collectin any information and ,statistics for the purposes of t !i s Act from the occupier or the sugarcane growers as-the case may be ; (4) the form and the manner in which any return shall be prepared and furnished ; (d ) the manner in which accoun&- s& be kept and registers to be maintained by the factory occupiers -; (e) returns and statements to be submitted by the factory occupiers ; and (fl, any other matters which are to be and may be prembed. (3) All d e s made under this Act shall be laid, as soon as possible, after they are made before the Orissa Legislafive Assembly, for a total pe'riod of fourteen days which may be comprised in one session or in two or more sessions and shall be subject to such moaca- tions as the said Assembly may make during the said period, 1959OR24.pdf 1959OR24.pdf