Levy of cess on cane

(1) The State Government may, by notification, impose a cess not exceeding 25 paise a maund, on the entry of cane into an area, specified in such notification, for consumption, use or sale therein: Provided that no cess under this sub-section shall be leviable on the entry of any cane into an area for consumption or use in or into a factory unless the quantity of such cane exceeds ten lakhs maunds in a crushing season: Provided further that the State Government may, by notification, remit in whole or in part such cess in respect of cane used or intended to be used in a factory for any purpose specified in such notification. (2) The State Government shall make rules specifying the authority empowered to assesses and collect cess and the manner in which the cess shall be collected. (3) Notwithstanding the terms of any contract or agreement for the sale of cane whether entered into before or after the imposition of the cess under this section the buyer of the cane shall be liable to pay the amount of the cess in addition to and as part of the contracted price of such cane. (4) Where any person is in default in making the payment of the cess, the authority empowered to collect the cess may direct that in addition to the amount of the arrears a sum not exceeding 10 per cent thereof shall be recovered from the person liable to pay the cess, by way of penalty. (5) The authority empowered to collect the cess may forward to the Collector a certificate under his signature specifying the amount of arrears due from the person concerned and the Collector, on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue. (6) Any sum imposed by way of penalty under sub-section (4) shall be recoverable in the manner provided in sub-section (5) for the recovery of the arrear of the cess.