Judgment

Bharucha, J.-We are concerned with the interpretation of Section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, as amended by Act 25 of 1976. Principally, the provisions to be dealt with are sub-sections (3D), (4) and (5) of Section 21 which read thus :

“(3-D) In relation to the tax levied under sub-section (1) and in respect of purchase of sugarcane on or after the date of commen­cement as aforesaid :-

(a) Sub-sections (4) and (5) shall not apply, and the tax shall be deemed due date of purchase of sugarcane or the date of commencement as aforesaid, whichever is later;

(b) Sub-section (3-C) shall apply with the modification that where the assessing authority is satisfied that the Occupier of a factory or Owner of Khandasari unit has removed or cause to be removed any sugar in contravention of the provision of this section or has failed to account fully for the sugar produced in the factory or Khandasari unit or deposited by him under the provision to sub-section (3), the person liable to pay the tax shall in addition to the amount payable under sub-section (3) in respect of the quantity of sugar so removed