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Sugar Cess Act, 1982 Section 2

Title: Definitions

State: Central

Year: 1982

In this Act, unless the context otherwise requires, (a) "occupier", in relation to any sugar factory, means the person who has ultimate control over the affairs of the sugar factory or the owner of the sugar factory in ease he is not the occupier; (b) "prescribed" means prescribed by rules made under this Act; (c) "sugar factory" means any premises (including the precints thereof) in any part of which sugar is manufactured by vacuum pan process; (d) "sugar" means any form of sugar including crushed sugar or sugar in crystallised or powder form, containing ninety per cent or more of sucrose and produced by the vacuum pan process and includes raw sugar produced by the said process.

Sugar Cess Act, 1982 Complete Act

State: Central

Year: 1982

.....to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on sugar under that Act. SECTION 04: CREDITING PROCEEDS OF DUTY TO CONSOLIDATED FUND OF INDIA The proceeds of the duty of excise levied under section 3-shall be credited to the Consolidated Fund of India. SECTION 05: POWER TO CALL FOR REPORTS AND RETURNS The Central Government may require an occupier of a sugar factory to furnish, for the purposes of this Act, such statistical and other information in such form and within such period as may be prescribed. SECTION 06: POWER TO MAKE RULES (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for the form in which and the period within which statistical and other information may be furnished under section 5-. (3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one.....