Section 14: Recovery of tree tax

The Goa Excise Duty Act, 1964State Act of Goa · Act 5 of 1964

(1) There shall be levied on each tree from which toddy is drawn a tax 69[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) When any tax is levied on a tree under sub-section (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.

(3) When any tax is due in respect of any tree, it shall be recoverable from the tapper -8- 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.

Explanation:— In this section, the expression owner includes a person in possession.

Where this provision sits

Act	The Goa Excise Duty Act, 1964
Section	14
Marginal note	Recovery of tree tax
Jurisdiction	State of Goa
Status	In force as published by the source

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