Section 377 in Rules under the United Provinces Excise Act, 1910
377. Tari shops under the tree-tax system.
(1)Licensees for Tari shops under the tree-tax system or selected in any one of the following manners :(a)By inviting tenders in Form G-28-A in areas where the Tender-cum-Tree Tax system is in force. The settlement of tari shops under this system is made in accordance with the U. P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax)Rules, 1955, given in Chapter VII.(b)By putting the shops to auction in areas where the Auction-cum-Tree-Tax System is in force, and settling the same with the highest bidders (if otherwise not disqualified) in accordance with the rules mentioned in sub-clause (a) supra.(c)By inviting application in Form G-28 in areas where, neither of the two systems mentioned in clauses (a) and (b) above, is in force. The selection is made in accordance with rules governing the settlement of shops under the Graduated Surcharge system.(2)Settlements are made for individual shops and licences are granted for one year commencing from October 1.(3)A settlement report shall be submitted to the Excise Commissioner on or before September 15, together with statements in Form G-ll or G-ll-A, as the case may be.(4)Licence fees are levied in the form of a fixed surcharge per tree realized at the time the tree-tax is deposited.(5)Paragraphs, 361 and 362 shall apply, as far as may be, to the class of licences granted under clauses(l) (c), supra.
