section 8
Determination of occupier for the purposes of this Act
The Odisha Sugarcane Cess Act, 1959Tax19599 sections
Statutory text
(1) Where the occupier of a factory is a firm or other association of individuals, any one or more of the partners or members thereof would be the occupier for the purposes of this Act and may be prosecuted and punished as such for any offence under this Act. (2) Where the occupier of a factory is a public company any one or more of the directors thereof, or in the case of a private company any one or more of the shareholders thereof may be prosecuted and punished under this Act for any offence for which the occupier of the factory is punishable.
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