Section 33 in Rules under the United Provinces Excise Act, 1910
33. The tree-tax system described.
- The tree-tax system applies to the supply of tari in certain districts only. The right of supply, manufacture and vend is granted on payment of a fixed tax (or "duty") plus a fixed surcharge on each tree to be tapped. The fixed surcharge fee is not levied in the case of trees tapped by owners for personal consumption. Settlements of shops are made individually under any of the following system :(a)The Auction-cum-Tree Tax System.(b)The Tender-cum-Tree Tax System.(c)The Surcharge System.
