34. [ Proprietary rights over toddy and sendhi trees and the right to plant such trees. [Substituted by Act No.IX of 1956.]
(1)Subject to the provisions of this section and section 35 all toddy and sendhi trees standing for the time being within the limits of the land legally occupied by a pattadar, shikmidar or any other person in possession (hereinafter referred to in this section as owner) whether grown by such person or not, shall be deemed to be the property of the owner. Such owner shall not however be entitled to plant toddy and sendhi trees within the limits of such land without obtaining the permission of the Government.(2)The owner shall not be entitled to tap the trees referred to in sub-section (1) or get them tapped by any person other than a person authorised by the Government. An owner, who permits the trees to be tapped by a person authorised by the Government, shall be entitled to charge such person for each tree not more than 25 per cent of the tree-tax payable for the tree to the Government in accordance with the laws and the rules for the time being in force.(3)Nothing contained in this section shall be deemed to exempt the juice of such trees from any excise duty that may be leviable thereon under any law for the time being in force.(4)(i)An owner who is unwilling to get his trees tapped, shall before the end of April every year, intimate his unwillingness in writing, to the Excise Superintendent concerned. In case of failure to give such intimation, he shall not cut down his trees during a period of seventeen months following the said month of April;(ii)Any owner who cuts down his trees in contravention of the provisions of clause (i) shall be liable for each tree so cut to a penalty equal to double the amount of abkari tree-tax in force at the time of contravention. Such penalty may be imposed by the Collector or any other officer empowered by the Government in this behalf.]
