section 2
Definitions
The Odisha Sugarcane Cess Act, 1959In this Act unless there is anything repugnant in the subject or context- (a) 'Cane' means sugarcane intended for use in a factory ; (b) 'Cane Commissioner' means the officer appointed to be the Cane Commissioner under section 5 ; (c) 'Factory' means any premises, including the precincts thereof wherein twenty or more workers are working or were working on any day during the preceding twelve months and in any part of which any manufacturing process connected with the production of sugar by means of vacuum pans is being carried on or is ordinarily carried on with the aid of mechanical power ; (d) '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, such Manager, Managing Director or Managing Agent shall be deemed to be the occupier of the factory ; (e) 'prescribed' means prescribed by rules made under this Act.
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