Duty on tapping of toddy trees.

<span style="margin-left:15px;"></span>(<i>1</i>) 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.<br> <span style="margin-left:15px;"></span>(<i>2</i>) 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-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) the number, description and situation of the trees to be tapped,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> the amount of duty to be levied in respect of each tree,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) the instalments, if any, in which and the period at which the said duty shall be leviable.<br>