Section 523(2) in Rules under the United Provinces Excise Act, 1910
(2)For consumption in the district of Varanasi-Rs. 60.00 on account of each Tar Tree and Rs. 40.00 on account of each Khajur tree to be tapped.Note. - Licensees of low tax areas should as a rule not be allowed to tap trees in high tax areas but if it is necessary to do so, they will be required to pay higher tax per tree.]
