Duty by whom payable.
- The duty on toddy-producing trees shall be leviable primarily from the person holding the licence [to tap them and to draw toddy therefrom] [These words were substituted for the words 'for the drawing of toddy' by Bombay 22 of 1960, Section 72.] and in default by him or if the trees are tapped without licence, from the owner of the trees.Previous
Sec 109 — Duty on tapping of toddy trees
Next
Sec 111 — Owner of trees entitled to assistance for duty paid
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.