Section 34 in Andhra Pradesh (Telangana Area) Land Revenue Act, 1317
34. Proprietary rights over toddy and sendhi trees and the rights to plant such trees.
(1)Subject to the provisions of this section and Section 25 all toddy and sendhi trees standing for the time being within the limits of the land legally occupied by a pattadar, shikmidar or any other person in possession (hereinafter referred to in this section as owner) whether grown by such person or not, shall be deemed to be the property of the owner. Such owner shall not however be entitled to plant toddy and sendhi trees within the limits of such land without obtaining the permission of the Government.(2)The owner shall not be entitled to tap the trees referred to in sub section (1) or get them tapped by any person other than a person authorised by the Government. An owner, who permits the trees to be tapped by a person authorised by the Government, shall be entitled to charge such person for each tree not more than 25 per cent of the tree tax payable for the tree to the Government in accordance with the laws and rules for the time being in force.(3)Nothing contained in this section shall be deemed to exempt the juice of such trees from any excise duty that may be leviable thereon under any law for the time being in force.
