The U.P. Sugarcane Cess Rules, 1956 are in line and related to the Uttar Pradesh Sugarcane Cess Act, 1956. These rules apply to the whole state of Uttar Pradesh.
Section 2 covers the important definitions. ‘Assessing Officer’ and ‘Collecting Officer’ are defined as the officers who are appointed by the U.P. State Government for assessment and collection of Cess respectively.
Section 3 talks about the responsibility of the factory owner to maintain day-to-day accounts of the sugarcane coming into the factory. A basic format is given in Form I (and I-A), which could be used to maintain the daily log.
Section 4 directs that the payment of Cess (for the cane entering into the factory/manufacturing unit during the first two weeks of the month) should be made into the Government treasury by 22nd day of that month. And the Cess for the remaining days of that month should be deposited latest by the 7th day of next month.
Section 5 talks about the schedule for return of cane and Cess submitted by the owner. For the cane entering the premises during the first two weeks of the month, the return has to be submitted to the Assessing Officer as per Form II (and II-A) by 25th day of that month. Similarly, a return has to be submitted for a given month before the 10th day of next month.
The form II (and II-A) asks for the quantity of cane entering the premises and the amount of Cess due and deposited. This form along with the treasury receipt signifying the deposit has to be submitted to the Assessing Officer on the above indicated schedule.
Section 6 talks about the scrutiny of returns and includes the following:
- The Assessing Officer will ascertain that the amount of Cess written on the receipt is correct.
- If the amount is not correct, then the owner will be given a fair chance to be heard and s/he has to pay the remaining balance in the Government treasury within 07 days and inform the same to the Assessing Officer.
Section 7 says that the Assessing Officer has to inform the Collecting Officer before the 15th day of each month about the name of the factory, Cess amount due and balance, if any for the immediate previous month. This statement will be submitted through form III (and III-A).
Section 8 says that on default of submitting the Cess amount (based on the statement submitted by Assessing Officer), the Collecting Officer can penalize the owner of the factory or manufacturing unit after giving a fair chance to him/her to defend himself/ herself.
Section 9 talks about the demand notice as per which the owner has to submit the arrear Cess amount along with interest and penalty, if any, into the Government treasury within a specified time period. The treasury receipt received then has to be submitted to the Collecting Officer or the officer who issued the notice.
As per Section 12, the Assessing Officer and the Collecting Officer can ask and collect any relevant information from the owners of factory or manufacturing units that may be required for the purpose of the Act and Rules.