Tax on the purchase of cane

(1) The State Government may, after consultation with the Sugarcane Control Board, impose a tax, not exceeding three annas per maund, on the purchase of cane by or on behalf of a sugar factory, and when a tax is so imposed it shall be notified in the official Gazette, and shall be charged, levied & collected in the manner prescribed; (provided that a notification imposing the tax issued during crushing season shall be, and shall be deemed always to have been, in operation from the commencement of such season). (2) All sums due as the aforementioned tax, and not paid by the due date, shall be recoverable as arrears of land revenue.