THE PUDUCHERRY SUGARCANE DEVELOPMENT AND LEVY OF CESS ACT, 1965

465 
 

THE PUDUCHERRY SUGARCANE DEVELOPMENT 
AND LEVY OF CESS ACT, 1965. 

(No. 17 of 1965) 
 

 
ARRANGEMENT OF SECTIONS 

 
 SECTION  
 
 1. Short title, extent and commencement.  
 2. Definitions.  
 3.  Constitution of Advisory Committee.  
 4.  Levy of cess.  
 5.  Power to make rules.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 



466 
 

THE PUDUCHERRY SUGARCANE DEVELOPMENT 
AND LEVY OF CESS ACT, 1965. 

(Act No. 17 of 1965) 
 

     5th November, 1965. 

AN ACT 
 

to provide for the development of sugarcane farming and to levy a cess on the  
 sugarcane consumed by the Sugar Factories in the Union territory of   
 Puducherry.  
 
 BE it enacted by the Legislative Assembly in the Sixteenth Year of the 
Republic of India as follows: -  
 

 1. Short title, extent and commencement. – (1) This Act may be called the 
Puducherry Sugarcane Development and Levy of Cess Act, 1965. 

  (2) It shall extend to the whole of the Union territory of Puducherry.  

                  + (3) It shall come into force at once.  
 

 2. Definitions. – In this Act, unless the context otherwise requires ---  

  (a) “Advisory Committee” means a committee constituted under section 3;  

  (b) “Government” means the Administrator appointed by the President 
under Article 239 of the Constitution;  

  (c) “Prescribed” means prescribed by the rules made under this Act.  
 

 3. Constitution of Advisory Committee. – (1) The Government shall constitute 
an Advisory Committee of not more than ten members.  

  (2) The Constitution and functions of the committee shall be as may be 
prescribed. 
 

 4. Levy of cess. --  (1) The Government may, after consulting the Advisory 
Committee, by notification, levy a cess not exceeding 70 paise per quintal on 
sugarcane brought into any area specified in such notification, for consumption, 
use or sale therein.  
 
  + This Act came into force w.e.f  12.11.965 

 
 



467 
 
  (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 of such cess.  

  (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) Any sum payable under this section may be recovered as if it were an 
arrear of land revenue.  
 

 5. Power to make rules. – (1) The Government may make rules to carry out the 
purposes of this Act.  

  (2) In particular and without prejudice to the generality of the foregoing 
power, such rules may provide for ---  

(a)  the constitution of the Advisory Committee, the term of office of 
its members, the manner in which casual vacancies among them 
shall be filled, and the procedure for the conduct of its business;  

(b)  the authorities by which, the persons from whom and the 
manner in which the cess levied under this Act shall be 
collected;  

(c)  the form of the records to be kept and of the returns to be made, 
and the information to be furnished by persons liable to pay the 
cess under section 4;  

(d)  the inspection or search of any place or vehicle used or 
suspected to be used for the storage or carriage of sugarcane; 
and  

(e)  any other matter expressly required or allowed by this Act to be 
prescribed. 

  (3) In making any rule under sub-section  (1) or (2), the Government may 
provide that a breach thereof shall be punishable with fine which may extend to 
two thousand rupees.  

  (4) Every rule made under this Act shall be laid, as soon as may be after it 
is made, before the Assembly while it is in session for a total period of not less 
than fourteen days which may be comprised in one session or in two or more 
successive sessions and if before the expiry of the session in which it is so laid or 
the sessions aforesaid, the Assembly makes any modifications in the rule or 
decides that the rules should not be made the rule shall thereafter have effect only 
in such modified form or be of no effect as the case may be; so, however, that any 
such modification or annulment shall be without prejudice to the validity of 
anything previously done under that rule.  

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