Section 34 in Rules under the United Provinces Excise Act, 1910
34. Special circumstances relating to tari.
- It may be noted that there are five methods of settling tari shops, viz. (a) under the farming system, (b) under shop-to-shop system by auction, (c) under the auction-cum-tree tax system, (d) tinder the tender-cum-tree tax system, and (e) under the surcharge system. In all cases, however, suppliers and vendors of tari have to make their own arrangements for procuring permission to tap trees from persons-who by ownership, possession or otherwise have the right to dispose of the trees. Where the production of tari is taxed such persons owning trees, or otherwise having a right to dispose of them, may give the right to tap tari only to licensed vendors of tari.Section IV-Systems of Taxation
