Fines

Section 64 of the Goa Excise Duty Act and Rules, 1964 deals with fines. The fine imposed under section 30, for tapping the trees or drawing toddy there from without license, shall not exceed five rupees per tree and for each month of tapping.

(1) The fine imposed under section 30, for tapping the trees or drawing toddy there from without license, shall not exceed five rupees per tree and for each month of tapping. 31 Inserted by Notification No. Fin(Rev)/2-35/AR/723/68 dated 3-8-1968, published in Govt. Gazatte, Series I No. 20 dated 17-9-1968. 32 Inserted by Notification No. Fin(Rev)/2-35/AR/723/68 dated 3-8-1968, published in Govt. Gazatte, Series I No. 20 dated 17-9-1968. 33 Substituted by Notification No. Fin(Rev)/CDL/1/71 dated 14-12-1971. - 216 - 34(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.

(3) If any tree belonging to the Government dies from over-tapping or careless tapping, either during the currency of the licence or within six months after its expiry, the tapper shall be liable to pay such compensation as may be fixed by the Commissioner. The amount of compensation shall not exceed Rs. 75/- for a coconut tree and Rs. 15/- for other palm-trees. Manufacture of Country Liquor from Toddy

Section 64, The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964).