Section 44(1) in Andhra Pradesh Excise (Grant of licence to sell Toddy, Conditions of Licence and Tapping of Excise Trees) Rules 2007
(1)Tappable Excise tree shall be made available for tappingProvided that this rule shall not apply to Excise trees withdrawn or taken over for public purpose by R & B Department or for any trees standing on the banks or beds of Irrigation works under the control of Irrigation Department which those Departments may require to cut them down or to strip of their leaves or branches.
