Section 46 in The United Provinces Excise Act, 1910
46. Duty on Tari.
- A duty at such rate or rates as the State Government shall direct, may be imposed either generally or for any specified local area, on any Tari manufactured under any licence granted under Section 42 [such duty shall be levied by a tax on each tree tapped or from which Tari is drawn, and its rate shall be fixed having due regard to the principles specified in subsection (2) of Section 28 and shall not exceed sixty rupees for a year or part thereof per tree.] [Substituted by U.P. Act 7 of 1970, Section 3.]
