Section 579(1) in Rules under the United Provinces Excise Act, 1910
(1)No tree shall be tapped unless it is marked by blue with 25 centimetres square in which shall be prominently painted in white the number of the tree, the licence year and the appropriate figures as provided in sub-rule (2). The marking and numbering should be at height of 75 centimetres measured from the bottom of the tree, and on the northern or southern side of the trunk of the tree as the tapping will be done on the eastern or western side of the crest of tree.
