# The Goa Excise Duty Act, 1964, Section 14: Recovery of tree tax

- Act: The Goa Excise Duty Act, 1964 (Act 5 of 1964)
- Source URL: https://indiacode.ecourtsindia.com/goa-excise-duty-act-1964/section/14/

## Text

(1) There shall be levied on each tree from which toddy is drawn a tax 69[at such rates as may be fixed by the Government, from time to time, by notification published in the Official Gazette, and in the manner prescribed]. (2) When any tax is levied on a tree under sub-section (1) the licence under section 7 shall be granted to a person other than the owner of such tree only on production of the written consent of such owner to the grant of the licence. (3) When any tax is due in respect of any tree, it shall be recoverable from the tapper or in default by him, where the tree is tapped without a licence under this Act, from the owner or occupier of the land, unless he proves that the trees were tapped without his consent. Explanation :- In this section, the expression owner includes a person in possession. 70[15. Licences and permits .- (1) Every licence or permit under this Act shall be granted,- (i) by such officer, (ii) for such period, (iii) subject to such conditions or restrictions, and (iv) in such form and containing such particulars, as may be prescribed: 71 [Provided that the Government may, if it considers necessary in the public interest so to do, by order, published in the Official Gazette, direct that no licence shall be granted for manufacture or sale of any or all excisable articles and foreign liquors within 72[the State] or any part thereof.] 13[(2) No licence or permit under this Act shall be granted or no licence shall be transferred from one licensed premises to another or from one licensee to another person or no label shall be recorded/renewed except on payment of feesat such rates as may be fixed by the Government, from time to time, by notification published in the Official Gazette. di Provided that if any person seeks transfer of licence in his name and subsequently intends to transfer the same to some other licensed premises under the provisions of the Act and rules made thereunder or vice-versa, the transfer fees will be applicable in such case as one transaction only.]

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