Duty on tapping of toddy trees.

General1949183 sections13 chapters

Chapter VIII Excise Duties.

Statutory text

(1) For every toddy producing tree 1[which is tapped or licensed to be tapped or in respect of which a licence for drawing toddy therefrom is granted] there shall, if the 2[State] Government so directs, be levied for any period during which such tree is tapped or licensed to be tapped, such duty as the 3[State] Government may from time to time direct.
(2) Every licence 4[for the tapping of, and drawing toddy from, toddy producing trees] granted under this Act shall specify in addition to any other particulars prescribed under the provisions of this Act or rules and regulations-
- (a) the number, description and situation of the trees to be tapped,
- (b) the amount of duty to be levied in respect of each tree,
- (c) the instalments, if any, in which and the period at which the said duty shall be leviable.

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