section 14
Levy of Cess
The Tamil Nadu Sugar Factories Control Act, 1949(1) The Government may, after consulting the Advisory Committee, by notification, levy a cess not exceeding one anna per standard maund as defined in the Standards of Weight Act, 1939, on sugarcane brought into any local area specified in such notification, for consumption, use or sale therein. (2) Subject to the maximum aforesaid, the Government may, from time to time, after consulting the Advisory Committee, by notification, alter the rate of levy. (3) The Government may, by order, remit in whole or in part any cess paid or payable under this section in respect of any sugarcane specified in such order. (4) The Government may, after consulting the Advisory Committee, make rules, specifying the authorities by which, the persons from whom, and the manner in which, the cess levied under this section shall be collected.
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