(1)

For every toddy producing tree which is tapped or licensed to be tapped or in respect of which a licence for drawing toddy therefrom is granted there shall, if the State Government so directs, be levied for any period during which such tree is tapped or licensed to be tapped, such duty as the State Government may from time to time direct.

(2)

Every licence for the tapping of, and drawing toddy from, toddy producing trees granted under this Act shall specify in addition to any other particulars prescribed under the provisions of this Act or rules and regulations—

(a) the number, description and situation of the trees to be tapped,

(b) the amount of duty to be levied in respect of each tree,

(c) the instalments, if any, in which and the period at which the said duty shall be leviable.