Section 64(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)[ If any installment of the trees tax is not paid within the month in which it is due or within such time as extended by the Government therefore, the tapper shall be liable to pay a penalty of Rs 0-10 ps. for the first ten days and Re. 1/- thereafter for each tree in addition to the tax due. If he fails to pay the fine and the tax due upto 15th day of the next following month the licence shall, unless the Commissioner grants an extension of time, be deemed as cancelled on the next following day and the Excise Guard of the area shall be informed accordingly in order to cancel the numbers marked on the respective trees. Fresh application for licence shall not be accepted from the tapper until the arrears of tree tax together with the fine are paid.] [Substituted by Notification No. Fin (Rev)/2-35/AR/723/68 dated 3-8-1968, published in Government Gazette, Series I No. 20 dated 17-8-1968.]
