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.
<span style="margin-left:15px;"></span>The duty on toddy producing trees shall be leviable primarily from the person holding the licence <sup>1</sup>[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.<br>