ORDER :

The appellant herein is a Sugar Mill which procures sugarcane for the purpose of manufacture of sugar. On the purchase of sugarcane, the tax is payable by such Sugar Mills under the provisions of U.P. Sugarcane Purchase Tax Act, 1961. In order to ensure that this tax is paid faithfully on the purchase of sugarcane, Section 3-A in the said Act mandates the Sugar Mills not to remove any sugar produced in the factory either for consumption or for sale or manufacture of any other commodity in or outside the factory, unless the owner has paid towards the tax levied under Section 3 of the said Act. Proviso to this Section 3-A, however, gives little indulgence to the owners of these factories and provide that sugar may be deposited in any godown or other space for storage approved by the Assessing Authority without payment of any sum. However, as per this proviso also such sugar which is allowed to be deposited in a Godown or other space for storage is not to be removed therefrom until the tax is paid as per the provision of Section 3 of the Act. The combined reading of the aforesaid provisions along with proviso will indicate that normally factory owner is supposed to keep the sug