19. Tax for tapping unlicensed trees from whom leviable.
- [When duty of excise is levied] [Substituted for the words 'when duty is levied' by Section 8 of President's Act 1 of 1964.] by way of tax on toddy trees under section 18, the Government may, by notification, direct that the licence required under Section 12 shall be granted only on the production by the person applying for it of the written consent of the owner, or person in possession, of such trees to the licence being granted to such person so applying for it; and when such notification has been issued, such tax shall, in default of payment by the licensee, be recoverable from the owner or other person in possession who has so consented.When, in like case, trees are tapped without license, the tax due shall be recoverable primarily from the tapper or in default by him from the occupier, if any of the land, or if the trees do not belong to the occupier, of the land, or if the land is not occupied, from the person, if any, who owns or is in possession of the trees unless he proves that the trees were tapped without his consent.
