(1)For every toddy producing tree [which is tapped or licensed to be tapped or in respect of which a licence for drawing toddy therefrom is granted] [These words were substituted for the words 'from which toddy is drawn' by Bombay 22 of 1960, Section 71 (a).] there shall, if the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws, Order, 1950.] Government so directs, be levied for any period during which such tree is tapped or licensed to be tapped, such duty as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws, Order, 1950.] Government may from time to time direct.(2)Every licence [for the tapping of, and drawing toddy from, toddy-producing trees] [These words were substituted for the words 'to draw toddy' by Bombay 22 of 1960, Section 71 (b).] granted under this Act shall specify in addition to any other particulars prescribed under the provisions of this Act or rules and regulations-(a)the number, description and situation of the trees to be tapped,(b)the amount of duty to be levied in respect of each tree,(c)the instalments, if any, in which and the period at which the said duty shall be leviable.
