Section 46(4) in Andhra Pradesh Excise (Grant of licence to sell Toddy, Conditions of Licence and Tapping of Excise Trees) Rules 2007
(4)The licensee shall tap on the opposite side of previous tapping of the tree and shall tap the trees on alternate days by making river of incision on the tree. For ensuring tapping on alternate days the licensee shall tap one half of the trees on the next day i.e. if a licensee obtains (100) excise trees, he shall tap the trees bearing serial numbers 1 to 50 on one day and those bearing. Nos. 51 to 100 on the next day. The depth and length of the rave or incision shall be subject to a maximum of 4 cms, and 8 cms respectively where the circumferences of the tree at the spot of tapping is 50 cms. Having regard to the bulkiness and growth of the tree. In other cases, this may be lesser. The general rule for the determination of the depth of the reve of incision shall be that the circumference of the tree at the place of tapping should be divided by 9 and the "quotient shall be taken as maximum depth. No excise tree shall be tapped for a period more than 3 ⅓ months from the date of attaching the pot.
