Section 574(1) in Rules under the United Provinces Excise Act, 1910
(1)Any person who is eligible under these rules may apply to the Collector in the appropriate form appended hereto for a licence of the above category not later than one month before the date of tapping tree. An application for tapping tree situated on any Government land shall be supported with a certificate of the Government department concerned indicating that the applicant has been granted permission to tap the tree.
