State Act
46
Section 46. Duty on tari
THE UNITED PROVINCES EXCISE ACT, 1910
Act no. 4 of 19101910In forceUttarakhand (State Act)
46. A duty at such rate or rates as the [State Government]1 shall direct, may be imposed either generally or for any specified local area, on any tari manufactured under any licence granted under section 42. [Such duty shall be levied by a tax on each tree tapped or from which tari is drawn, and its rate shall be fixed having due regard to the principles specified in sub-section (2) of section 28 and shall not exceed sixty rupees for a year or part there of per tree.]2