Section 57 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
57. Substitution of trees during the currency of licence.
- When a tree dies or does not produce toddy during the currency of licence, it may be substituted by another one, under a fresh declaration in form model E-17 in which the cause of the substitution shall be indicated. The procedure for filling in and furnishing of declaration shall be the same as prescribed in sub-rules (1), (2) and (3) of rule 56. The markings and the numbers on the trees so substituted shall be the same as painted on the trees substituted for. The markings and the numbers on the trees substituted for shall be cancelled with diagonal lines.
