Recovery of tree tax
Section 14 of the Goa Excise Duty Act, 1964 deals with recovery of tree tax. There shall be levied on each tree from which toddy is drawn a tax [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].
(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.]
Section 14, The Goa Excise Duty Act, 1964 (Act 5 of 1964).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 14
What does Section 14 of the Goa Excise Duty Act deal with?
Section 14 of the Goa Excise Duty Act is headed "Recovery of tree tax". There shall be levied on each tree from which toddy is drawn a tax [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].
How do I find court cases under Section 14 of the Goa Excise Duty Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Excise Duty Act 14, section 14 Goa Excise Duty Act, section 14 of the Goa Excise Duty Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 14 of the Goa Excise Duty Act, and has it changed?
Its own text turns on section 7 (Manufacture of liquor), so none of them can safely be read on its own.
When was the Goa Excise Duty Act enacted?
Goa Excise Duty Act was enacted in 1964 as Act 5 of 1964. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/607fd7e2-9cb3-4ff2-9463-81e114e96621.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/73657da9-e99a-47d6-87b3-5f4a4cbf91be/content). This page is not a substitute for legal advice.