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Section 25: Tax for tapping trees from whom leviable

The Karnataka Excise Act, 1965State Act of Karnataka · Act 21 of 1965

When duty is levied by way of tax on 1[excise trees]1 under section 23 and 1[excise trees]1 are tapped without licence, the tax due shall be recoverable primarily from the tapper or in default by him, from the occupier, if any, of the land, or if the trees do not belong to the occupier of the land, or if the land is not occupied, from the person, if any, who owns or is in possession of the trees, unless he proves that the trees were tapped without his consent.

1. Substituted by Act 1 of 1971 w.e.f. 7-8-1970.

CHAPTER VI LICENCES AND PERMITS

Where this provision sits

ActThe Karnataka Excise Act, 1965
Section25
Marginal noteTax for tapping trees from whom leviable
JurisdictionState of Karnataka
StatusIn force as published by the source

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