Section 55 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
55. Conditions for tapping.
(1)No coconut tree, date tree, cajuri or other palmtree shall be tapped unless a licence therefore has been obtained from the Excise Inspector of the Taluka in which the trees are situated, and the trees have been marked and numbered in the manner specified in rule 61. The tree tax may be paid in monthly installments and the first installment shall be paid in advance before the licence is issued. When the trees to be tapped belong to the Government, the corresponding tree rent shall be paid alongwith the first installment of the tree tax.(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.(3)The preparatory work and tapping of the trees non-marked and non-numbered during the first month of the licence shall not also constitute an offence.(4)All expenses for marking and numbering the tree shall be borne by the Government.
