Section 523 in Rules under the United Provinces Excise Act, 1910
523. Kinds of licences.
- The retail licences applicable for shops settled under the three categories of the tree-tax system will be as under :(i)For shops settled under the 'Auction-cum-Tree-Tax' and the 'Tender-cum-Tree-Tax' system in Form C.L. 10-A.(ii)For shops settled under the 'Surcharge System' in Form C.L. 10.[524. A surcharge of Rs. 15.00 for each Tari tree and Rs. 10.00 for each Khajur tree shall be levied for the privilege of vend, on trees tapped by licensed vendors of shops settled under any of the three categories of the Tree-Tax System] [Substituted by Notification No. 7837-E/XII1-333 (l)-76-UPA-lV-10-Rule-62-AM (l)-76 dated 11th September, 1976, published in U.P. Gazette, Extraordinary, dated 13-9-1976.].[525. The rates of Tree Tax on Tar and Khajur trees tapped by licensed vendors or owners of trees in the following areas which shall be governed by the Tree Tax System, shall be as follows :-(1)For consumption in the districts of Gorakhpur, Deoria, Basti, Ghazipur, Azamgarh, Ballia, Mirzapur, Jaunpur, Gonda, Bahraich, Faizabad, Lucknow, Barabanki, Rae Bareli, Hardoi, Kanpur Nagar, Kanpur Dehat, Farrukhabad, Mainpuri and Etawah-Rs. 50.00 on account of each Tar Tree and Rs. 30.00 on account of each Khajur tree to be tapped.(2)For consumption in the district of Varanasi-Rs. 60.00 on account of each Tar Tree and Rs. 40.00 on account of each Khajur tree to be tapped.Note. - Licensees of low tax areas should as a rule not be allowed to tap trees in high tax areas but if it is necessary to do so, they will be required to pay higher tax per tree.]
