Section 56 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
56. Procedure for licence.
- [(1) Any tapper desiring to tap the tree and draw toddy therefrom shall fill in a declaration in Form E-17, in triplicate, which shall be signed by him and in cases of trees belonging to any person other than the declarant countersigned by the owner of the trees or his authorized agent in token of his consent to the trees being tapped.] [Substituted by Notification No. Fin(Rev)/2-35/Part/1/2567/70 dated 2-12-1970, published in O.G. Series I No. 37 dated 10-12-1970.]Provided firstly that no countersignature will be necessary on the declaration in respect of trees belonging to the Government.Provided secondly that no licence under this rule shall be granted in cases where the period of tapping is less than three months.Provided thirdly that the period of a licence granted under this rule shall never exceed a year and that such a licence will always expire on 31st day of December of the year in which the period of the licence commenced.(2)The Form shall contain the following particulars:(a)Name and address of the toddy tapper,(b)Name of the property in which the trees are situated as well as its registration number,(c)Number of trees to be tapped,(d)Name of the owner of the trees.(3)The declaration referred to in the preceding sub-rule shall be countersigned by the Excise Guard of the area who shall fill in the main part of the challan in Form E-18 and hand it over to the tapper together with the declaration. Both the forms shall be presented by the tapper to the Excise Station at least 8 days before the commencement of the tapping.(4)The Excise Station on receipt of both the forms, shall, after tallying one with the other, fill in the remaining parts of the challan in Form E-18 and return to the tapper the part of the challan corresponding to the first monthly installment of the tax for the payment thereof in the Treasury.(5)On payment of the first installment of the tax, a licence in Form E-19 shall be issued by the Excise Inspector and handed over to the tapper together with the two copies of the declaration in Form E-19 shall be issued by the Excise Inspector and handed over to the tapper together with the two copies of the declaration in Form E-17. One of the copies shall be given to the Excise Guard of the area and the other kept by the tapper in his possession.(6)The licence issued shall be entered in serial order in a register in such form as may be prescribed by the Commissioner.(7)All the challans issued during the day shall be entered in a daily sheet in Form E-20 and its total amount shall be checked with the total sum received in the Treasury.
