Imposition of cess

(1) The State Government may by notification impose a cess not exceeding twenty-five Naye Paise per maund on the entry of the cane whether brought from within or outside the State of Orissa, into 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 for any limited purpose specified in the notification : Provided further that the State Government may, if they are satisfied that the net profit of any factory in any year has been less than ten percentum, by notification, exempt the occupier of such factory from payment of cess for the said year: Provided also that the occupier of a factory owned by a Co-operative Society registered under the Orissa Co-operative Societies Act, 1951, shall not be liable for payment of such cess for a period of three years from the date the said factory goes into production for the first time. Explanation I-If the State Government, in the case of any factory situate outside the State of Orissa, so declare, any place in the State of Orissa set apart for the purchase of cane intended or required for use, consumption or sale in such factory shall be deemed to be the premises of the factory. Explanation II-The term "year" used in this section means 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 (1) for any year shall be payble by the occupier of the factory and shall be paid within the first 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 per cent per annum from such date to date of payment. (4) The State Government may for the 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 ten per cent thereof shall, 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 arrears including interest due from any person, and on receipt of such certificate the Collector or the Certificate Officer as the case may be, shall proceed to recover the amount specified from such person as if it were an arrear of land revenue. (7) Any 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.