Section 55(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)The tapping by a licensed tapper before the trees have been marked and numbered in the manner so specified, shall be deemed as a tapping without licence. However, in case of renewal of licence the tapping during the first two months without the trees being marked and numbered, shall not constitute an offence.
