Section 33(2) in Andhra Pradesh Excise (Grant of licence to sell Toddy, Conditions of Licence and Tapping of Excise Trees) Rules 2007
(2)The tree tax shall be included in the Rate Per Tree and Tree Tax is not collected separately but the licensee shall pay separately tree owners rent to the owner or other person in possession of the Excise tree.Provided that no tree owner's rent shall be collected in respect of excise tree standing on Government lands and allotted to Tapers Cooperative Societies and to individual tappers under "Tree for Tapers scheme.
