(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 nqtification, 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 production 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 prescribed 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 recovered 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 contravenes 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.
Appointment of B