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State of Tamilnadu - Section
Section 18D in Tamil Nadu Prohibition Act, 1937
18D. [ ***] [Omitted by Tamil Nadu Act No. 33 of 1986.]
| 18D. Tax for tapping of, or drawing from, unlicensed trees from whom leviable.- (1) When duty is levied by way of tax on toddy trees under section 18C, the State Government may, by notification, direct that the licence required under this Act, shall be granted only on the production, by the person applying for it, of the written consent of the owner, or person in possession, of such trees to the licence being granted to such person so applying for it; and when such notification has been issued such tax shall, in default of payment by the licensee, be recoverable from the owner or other person in possession who has so consented.(2) When, in like case, trees are tapped or toddy is drawn without licence, the tax due shall be recoverable primarily from the tapper or drawer or in default by him from the occupeir, if any, of the land, or if the trees do not belong to the occupier of the land, or if the land is not occupied, from the person, if any, who owns or is in possession of the trees unless he proves that the trees were tapped or toddy was drawn without his consent. |