Recovery of tree tax

Recovery of tree tax.—

1. (1) There shall be levied on each tree from which toddy is drawn a tax [at such rates as may be fixed by the Government, from time to time, by notification published in the Official Gazette, and in the manner prescribed].
2. (2) When any tax is levied on a tree under sub-section
3. (1) the licence under section 7 shall be granted to a person other than the owner of such tree only on production of the written consent of such owner to the grant of the licence.
4. (3) When any tax is due in respect of any tree, it shall be recoverable from the tapper or in default by him, where the tree is tapped without a licence under this Act, from the owner or occupier of the land, unless he proves that the trees were tapped without his consent.