(1) For every toddy producing tree 4[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 5[State] Government so directs, be levied for any period during which such tree is tapped or licenced to be tapped, such duty as the 5[State] Government may from time to time direct.
(2) Every licence 6[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 or 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, which and the period at which the said duty shall be leviable.
1. These words were added by Bom. 22 of 1960, s. 70.
2. This word was inserted by Bom. 26 of 1952, s. 45 (1).
3. This portion was substituted for the words beginning with the words “be liable to the same punishment and ending with the words “of this Act”, ibid., s. 45, (2)
4. These words were substituted for the words “from which toddy is drawn” by Bom. 22 of 1960, s. 71 (a).
5. This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
6. These words were substituted for the words “for the drawing toddy” by Bom. 22 of 1960, s. 71 (b).
Power to obtain informatioa and to search and seize excisable articles.
Penalty for import of intoxicant, etc., without payment of duty.
Duty on tapping of toddy trees.
48 Gujarat Prohibition Act., 1949 [1949 : Bom. XXV
110. The duty on toddy producing trees shall be leviable primarily from the person holding the licence 1[to tap them and to draw toddy therefrom] and in default by him or if the trees are tapped without licence, from the owner of the trees.
111. When the duty on toddy producing trees is levied from the owner of the trees, he shall be entitled to assistance in recovering the same from the holder of the licence under the provisions of the law for the time being in force relating to the recovery by superior holders of their dues from their tenants.
112. The privilege of drawing toddy from trees the right to which vests in the 2[State] Government may be disposed of 3[*] by auction or otherwise on such terms as the Collector deems fi t.
113. [Rules for levy of duty on opium, etc]. Deleted by Bom, 22 of 1960. s. 74.
4[114.(1) All duties, taxes, fi nes (except fi nes imposed by a Court ) and fees leviable under any of the provisions of this Act or in respect of any licence, permit, pass or authorization granted under it, and the cost of the supervising staff appointed under section 58A, may be recovered from any person liable to pay the same or from his surety, if any, as if they were arrears of land revenue.
(2) When any person, in compliance with any rule, regulation or order made under this Act, gives a bond ( other than a bond under section 91 or 93 ) for the performance of an act, or for his abstention from any act, such performance or abstention shall be deemed to be a public duty within the meaning of section 74 of the Indian Contract Act, 1872; and upon breach of the conditions of such bond by him, the whole sum named therein as the amount to be paid in case of such breach may be recovered from him or from his surety ( if any ) as if it were an arrear of land revenue ].
CHAPTER IX.
POWERS AND DUTIES OF OFFICERS AND PROCEDURE.
5[115. 6[(1)] Notwithstanding anything contained in section 32 of the Code of Criminal Procedure, 1898, it shall be lawfully for 7 *** any magistrate of the First Class to pass any sentences authorized by this Act 8[except any sentence under section 65A] in excess of his powers under section 32 of the said Code, provided that the fi ne shall not exceed three thousand rupees.]
9[(2)] The provisions of the Code of Criminal Procedure,1973 shall apply for trials of the offences under section 65A.]
10[115A. Notwithstanding anything contained in Code of Criminal Procedure, of 1898, an offence of consumption of any intoxicant or hemp specifi ed in clause (b) of sub-section (1) of section 66, may be tried by a Magistrate having jurisdication either at the place in which the offence was actually committed or at any place in the State in which the offender may be found.]
1. These words were substituted for the words “to draw toddy” by Bom. 22 of 1960, s. 72.
2. This word was substituted for the word “Provincial” by the adaptation of laws orders, 1958.
3. The word “annually” was deleted, by Bom. 22 of 1960, s. 73
4. This section was substituted for the original ibid., s. 75.
5. This section was substituted for the original ibid., s. 76.
6. Section 115 was renumbered as sub-setcion (1) by Guj. 29 of 2011, s 7 (1).
7. The words “any Presidency Magistrate or” were omitted by the Gujarat Adaptation of Laws ( State and Concurrent Subjects ) Order, 1960./
8. These words, fi gures and letter were inserted by Guj. 29 of 2011, s. 7 (1).
9. Sub-section (2) was inserted by Guj 29 of 2011, s. 7 (2).
10. This section was inserted by Guj. 16 of 1964, s. 3.
Duty by whom payable.
Owener of trees entitled to assistance for duty paid.
Privilege of drawing toddy from trees belonging to Government.
Recovery of duties, etc.
XI of
1872.
Magistrate’s power to impose enhanced penalties.
V of
1898.
Venue of trial of offence of consumption of intoxicant or hemp.
V of
1898.
1949 : Bom. XXV ] Gujarat Prohibition Act., 1949 49 H-2065—13
116. In all trials for offences under this Act, the Magistrate shall follow the procedure prescribed in the Code of Criminal Procedure, 1898, for the trial of summary cases in which an appeal lies.