(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.
(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.
Source footnotes
1 These words substituted for the words "from which toddy is drawn" by Bom. 22 of 1960, s. 71 (a). 2 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950. 3 These words were substituted for the words "for drawing toddy" by Bom. 22 of 1960, s. 71 (b).आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Commissioner of Prohibition and Excise.Section 4 · Collectors.Section 5 · Subordinate officers.Section 6 · Investing officers of Police and other departments with powers and duties under this Act.Section 6A · Board of Experts.Section 7 · Other Boards and committees.India Code, Government of India. Text fetched 22 Oct 2026. Source metadata reports last modification: 2021-02-23. Check the linked official text and subsequent notifications when applying a provision.