Section 527 in Rules under the United Provinces Excise Act, 1910
527. Payment of tax.
- (i) Tapper's permit may be issued on the application,-(a)of persons licensed to sell Tari or Sendhi by retail;(b)of tree owners (for not more than five trees in any period of twelve months ending September 30) for drawing Tari or Sendhi for domestic consumption but not for sale.(ii)The applicant for a permit before proceeding to tap any tree, must pay in advance into the sub-treasury the tree-tax prescribed in paragraph 521together with (if the applicant is a licensed vendor) the surcharge prescribed in paragraph 524 in respect of the trees which he desires to tap. For the purpose he shall present to the officer in-charge of the sub-treasury an application in triplicate in Form C.L. 15 stating -(a)the amount tendered in cash or remitted by money-order;(b)the number and kind of trees to be tapped;(c)the village and Khasra number or other definite description of the fields in which the trees stand;(d)the owner's name, and (in the case of application) by licensed vendors;(e)whether applicant has obtained the owner's permission.The minimum number of trees to be entered on one application shall ordinarily be two, all which should as far as possible, be situated in one village only.(iii)Forms of application may be obtained by applicants free of charge, from the District or Sub-Divisionai Officer or from the Excise Inspector or the Tari Supervisor. Applications may be presented personally or forwarded by post to the officer in-charge of the sub-treasury. The challan or the money-order receipt for payment of the sum due on the application must be attached to the application.(iv)If the payment is made by money-order, the money-order must be addressed to the Collector, and the following details must be entered on the Coupon to be retained by the payee :(a)Amount remitted;(b)a statement that the remittance is on account of tree-tax;(c)name and address of remitter;(d)if the remitter is a vendor, the name of the shop;(e)if the remitter is a tree owner who requires a permit for domestic consumption, the words 'tree owner'.
