Section 519 in Rules under the United Provinces Excise Act, 1910
519. The tree-tax system.
- The tree-tax system of Tari and sendhi is analogous to the distillery system of country spirit, and under it the Government revenue is derived from-(1) a fixed tax on every tree tapped, and (2) a surcharge vend fee per tree to be paid by vendors for the privilege of vend. Vendors are to make their own arrangements for procuring trees, and the tree tax levied is quite distinct from the tree owner's fee.Note. - The tree tax system is in force in the following district of the Uttar Pradesh-Gorakhpur, Deoria, Basti, Ghazipur, Azamgarh, Varanasi and Mirzapur.
