{"id":583,"date":"2026-02-23T06:04:08","date_gmt":"2026-02-23T06:04:08","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=583"},"modified":"2026-02-23T06:04:08","modified_gmt":"2026-02-23T06:04:08","slug":"sugar-cess-act","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/2026\/02\/23\/sugar-cess-act\/","title":{"rendered":"SUGAR CESS ACT."},"content":{"rendered":"

\n

\n

SUGAR CESS ACT.<\/a>\n<\/p>\n

ARRANGEMENT OF SECTIONS<\/b>\n<\/p>\n

<\/b>   Section\n<\/p>\n

<\/b>   1.<\/b>   Imposition of cess.\n<\/p>\n

<\/b>   2.<\/b>   Payment of cess.\n<\/p>\n

<\/b>   3.<\/b>   Purposes for which fund may be used.\n<\/p>\n

<\/b>   4.<\/b>   Rules.\n<\/p>\n

\n

CHAPTER 343
SU<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

GAR CESS ACT.\n<\/p>\n

\n

Commencement<\/i>: 1 April, 1957.\n<\/p>\n

<\/b>   An Act to impose a cess on sugar manufactured in Uganda.<\/b><\/p>\n

\n

<\/a>1.<\/b>   Imposition of cess.\n<\/p>\n

<\/b>   (1) Every sugar manufacturer shall pay in respect of every ton of sugar manufactured by him or her in Uganda a cess at such rate, which shall not exceed 12 shillings per ton of manufactured sugar, as the Minister may from time to time, by statutory instrument, fix.\n<\/p>\n

<\/b>   (2) The proceeds of all cess paid under this Act shall be paid into a fund to be known as the Sugar Cess Fund.<\/p>\n

\n

<\/a>2.<\/b>   Payment of cess.\n<\/p>\n

<\/b>   All cess imposed under this Act shall be paid and collected in the manner and at the time prescribed by rules made under section 4.<\/p>\n

\n

<\/a>3.<\/b>   Purposes for which fund may be used.\n<\/p>\n

<\/b>   The Sugar Cess Fund shall be used for such purposes connected with the sugar industry as the Minister may direct.<\/p>\n

\n

<\/a>4.<\/b>   Rules.\n<\/p>\n

<\/b>   The Minister may make rules providing for the payment and collection of any cess imposed under this Act.\n<\/p>\n

\n<\/tr>\n\n\n\n
\n

History<\/i><\/td>\n<\/tr>\n

\n

<\/b>Legislation<\/td>\n

\n

Number<\/i><\/td>\n<\/tr>\n

<\/b>Cap.<\/td>\n<\/b>239<\/td>\n<\/tr>\n<\/table>\n

{\/mprestriction}<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

SUGAR CESS ACT. ARRANGEMENT OF SECTIONS    Section    1.   Imposition of cess.    2.   Payment of cess.    3.   Purposes for which fund may be used. 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