The Orissa Sugarcane Cess Act, 1959
The Odisha Sugarcane Cess Act, 1959
The Orissa Sugarcane Cess Act, 1959 empowers the state government to levy a tax, known as a cess, on sugarcane brought into sugar manufacturing factories in Odisha. The law applies primarily to factory owners and managers operating mechanical sugar mills. It establishes rules for calculating, collecting, and enforcing payment of the tax, while offering temporary exemptions for newly formed cooperative factories and low-profit enterprises. By creating the role of a Cane Commissioner and imposing penalties for non-payment, the Act ensures efficient tax collection, supports state revenue from agricultural processing, and regulates the commercial entry of sugarcane into major industrial facilities.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Imposition of cess
- 4. Penalties
- 5. Appointment of Cane Commissioner and institution of proceedings
- 6. Special powers of Magistrate
- 7. Protection of action taken under the Act
- 8. Determination of occupier for the purposes of this Act
- 9. Power to make rules
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