(1)
These rules may be called the Andhra Pradesh Excise (Tapping of
Trees and Toddy Shops Special Conditions of Licence) Rules, 1969. (2)
They shall extent to all the areas where the Andhra Pradesh Excise
Act, 1968 is in force. (3)
They shall come into force at once. In these rules, unless the
context otherwise requires,-- (a)
'Act' means the Andhra Pradesh Excise Act, 1968; (b)
'Licence' means a licence granted for the tapping of excise trees
or drawing of toddy therefrom or the sale of toddy in retail under the Act and
the term 'licensee' means the holder of such licence; (c)
'Shop' means the licensed premises where the sale of toddy for
public consumption in retail has been authorised under the licence ; (d)
'tree owner's rent' means the sum payable as rent under Section
26: (e)
'tree tax' means the duty leviable under Section 22 as tax on
excise trees from which toddy is drawn. (1)
These rules shall apply to all toddy shops. (2)
The licence for the retail sale of toddy shall be in Form T.S.I. (3)
The licensee shall have right only for the retail sale of toddy in
the shop. (1)
The licensee shall possess or sell toddy drawn from the excise
trees marked for the shop after payment of tree-tax and tree owners rent
thereof. In case of group of shops the licensee shall be entitled to transfer
the surplus toddy of one shop to another shop within the same group and to sell
it but toddy to be transferred shall be covered by a permit issued in From T.S.
2 in respect of a licensee holding more than one group of shops in the cities
of Hyderabad and Secunderabad or such towns as the Excise Commissioner may
specify, and, the shops within all such groups shall be deemed to be included
in one group only for the purpose of these rules. (2)
Where a licensee of the group of shops in any such city or town or
a licensee who has obtained several shops contiguous to each other desires to
pool toddy of all shops at one place and distribute it to constituent shops in
separate receptacles, instead of transporting direct to all the individual
shops, he shall do so after obtaining the prior permission of the Excise
Superintendent, if all shops are located in one and the same district of the
Deputy Commissioner, if all the shops are located in one excise division and of
the Commissioner. If the shops are located in more than one excise division, in
such a case, the licensee shall obtain a licence in Form T.S. 3 for
establishing a depot on payment of a fee of rupees one hundred only from the
Excise Superintendent concerned and shall maintain accounts in Form T.S. 3(A).
The depot shall ordinarily be established within the area of the group of
shops. Transport of toddy from depot to constituent shops shall be under Form
T.S. 3(B). The licensee shall not mix in
toddy Chloral Hydrate or any other article in the shop or depot or outside,
except sugar, nor shall he sell or offer for sale adulterated toddy in any
shop. The licensee shall not keep within the premises of (he shop Chloral
Hydrate or any other article injurious to health, which may be used for
adulteration of toddy. Toddy drawn from excise trees
marked for one shop shall not be transported with that drawn for another shop
in one and the same receptacle. If for administrative reasons the Excise
Superintendent concerned deems fit, he may permit the transport of toddy drawn
for more than one shop in the same receptacle. The licensee having more than
one license, may use for transporting toddy of different shops in the same
conveyance. No occasional shall be granted to
any person for sale of toddy.] There shall be no restriction on
the retail sale price of toddy. (1)
The licensee shall remit into the Government Treasury, Tree Tax at
such rates as may be notified by the Government, from time to time through
challans under the relevant head of account. (2)
The licensee shall also pay tree owner's rent at such rates as may
be notified, from time to time, in respect of trees standing on Government
lands in a separate challan under the relevant heads of account and in case of
private trees the licensee shall produce a receipt in triplicate duly attested
by the Village Karnam (Patwari) or Headman (Malipatel) for the amount of tree owner's
rent paid to the owner by him under the Rule 3(1)(b) of the Andhra Pradesh
Excise Tree Owner's Rent Rules, 1968.] The licensee shall not be
entitled to cut the stalks or prepare golas for tapping excise trees or to
prepare rough or fine faces, to cause incision or to attach drip leaves or pots
to draw toddy from excise trees without payment of tree-tax and tree owner's
rent fixed for those trees and without obtaining therefor. (1)
It shall be the duty of the licensee to present an application in
Form T.S. 5 together with treasury challans pertaining to tree-tax and tree
owner's rent paid in case of Government trees or receipt of payment to the tree
owner in case of private trees as the case may be to the concerned
Excise inspector for issue of in Form T.S. 5 (A) and to obtain intimation
slip in Form T.S. 6 and also to prepare frames for the excise trees in proper
order for the marking of the tree within five days after obtaining Form T.S. 6.
The licensee shall be entitled to cut the stalks of the trees or prepare golas
of the trees only thereafter. In case of his failure to prepare the frames
within the specified time, he shall be liable to lose Iris priority for marking
of the trees. (2)
In case of sendhi trees, the duration for tapping shall be four
months to be reckoned from the date of marking which include the period
required for rough and smooth facing of the trees. (3)
Any licensee desiring to reserve trees shall express his intention
in Form T.S. 5 in red ink. Such trees shall be reserved after they are marked.
It shall be the duty of the licensee to apply to the Excise Superintendent
concerned for permission when he intends to tap such reserve trees specifying
the date on which the tapping would begin. Tapping license in Form TS 5 (A)
shall then be issued by the Excise Superintendent; specifying the date of
commencement of tapping. In such cases, a period of four months shall be
followed from such date, which shall include the period of preparation of rough
and fine faces. (4)
Marking of excise tree may be permitted one and a half months
before the commencement of the fresh lease namely the 15th August of any year.
However rough facing and fine facing shall be permitted to be done only fifteen
days before the end of September of that year and pots may be attached on the
30th September. Tapping shall be reckoned from the 30th September and the
duration of tapping of such trees shall be shown from the 30th September to the
15th January of the succeeding year. (5)
If before the beginning of the 1st October of any year marking has
not been made of excise trees for any shop and after the date, sendhi trees are
marked for the first time, tapping of these trees ordered in Form T.S. 5 (A)
therefor, during the months of October, November or December shall cease on the
31st January on the succeeding year. The duration or the tapping of such trees
for the shops whose initial auction or re-auction might have taken place after
the beginning of the 1st October, shall, however be allowed in accordance with
sub-rule (2). The licensee shall tap excise
trees subject to the following conditions namely: (1)
The licensee shall not leave tappable trees in between the trees,
stalks of which are cut or frames are prepared. The Excise Superintendent may
at his discretion permit the licensee to tap such trees which are left in
between after taking action for the offence committed. (2)
If the licensee, or any person in his employ or on his behalf and
with his knowledge, cuts the stalks of sendhi or date trees or prepares golas
of those trees without remitting the tree-tax or tree owner's rent thereof, or
if rough or smooth faces are made or toddy is drawn, the Excise Superintendent
shall be competent to prosecute the licensee or his agent or servant under the
Act and the licence shall also be liable for cancellation. (4)
If the licensee or any person in his employ or acting on his
behalf and with his knowledge cut the stalks of the excise trees or prepares
golas or makes rough or fine faces or draws toddy from those trees situated in
unallotted topes, or In blocks reserved for the succeeding year In allotted
topes, or In excise of allotment In the current year's blocks In allotted
topes, the licensee or such person shall be liable for prosecution under the
Act and his license is also liable for cancellation. (1)
The sendhi, palmyrah, date or other excise trees may be marked
till the end of July of any year. Trees shall not be marked for any shop, after
July in the year save with the permission of the concerned Deputy Commissioner.
Licences or permits for tapping or for transport issued before or after 31st
July of any year shall cease to-be effective after 1.00 P.M. on the 30th
September of that year. (2)
The Excise Superintendent may, at his discretion permit tapping of
such sendhi, date or other excise trees during the year for the unexpired
period of tapping. If in the preceding and current year the licensee is one and
the same person or persons, he/they shall not be required to pay additional
Tree tax, and the tree owner's rent for such tapping. However if the current
year's licensee is not the same as that of the preceding years he/they shall
have to pay tree-tax and tree owner's rent specified below which shall be
recoverable from the licensee of the current year and in either of the cases if
there is enhancement of tree tax and tree owner's rent over that of the
preceding year, the whole of the excess regardless of the unexpired period of
tapping shall be recovered from the licensee concerned. (3)
If the excise trees and the shop are situated in different places
the Excise Superintendent in whose jurisdiction the shop is situated, shall be
competent to permit tapping of such trees. (5)
[3][-----------------] (6)
Excise trees to the extent of one half of the total number if the
unexpired period of tapping is one and half month or below and to the extent of
three fourths of the total number of the unexpired period if tapping is above
one and half months, shall be deducted from the quota of the current year fixed
for the shop. (1)
Every licensee who sells toddy shall be allotted a specified
number of excise trees for tapping and drawing of toddy; therefrom, for supply
to his shop, subject to payment of tree tax and tree owner's rent; Provided that it shall be the
duty of the licensee to ascertain before participating in the auction as to the
availability of trees allotted to the shop and where any shortage in the number
of trees available for tapping out of the trees allotted to the shop, is
noticed by the Excise Superintendent or the Deputy Commissioner as the case may
be, he shall allot excise trees to make up the shortage on being pointed out by
the licensee, but no remission of rentals shall be entertained in lieu thereof (2)
[4][The
licensee shall tap not less than 75% of the trees allotted for the shop
regularly and pay the tree tax and tree owner's rent thereof. He shall ensure
that toddy is available in the shop every day for sale. If he fails to do so
the license shall be liable for cancellation.] (1)
Excise trees in excess of the quota shall not ordinarily be
allotted during the course of the year. The Collector within the concerned
District and Deputy Commissioner of Excise within the Division subject to
availability of trees may, in special circumstances, allot extra trees after
collecting proportionate rental in addition, to the trees tax and tree owner's
rent. Provided that proportionate rentals in addition to the tree tax and tree
owner's rent, shall not be collected on the extra trees allotted to the
Tapper's Cooperative Society and Tree for Tappers Scheme subject to a maximum
of 160 sendhi trees or 48 toddy trees per member who is actually engaged in
tapping. Provided further, that In case of allotment of both sendhi and toddy
trees to a tapper, conversion formula of 3 toddy trees as being equal to 10
sendhi trees and one coconut tree as being equal to 2 toddy trees shall be
followed for the purpose of this rule. Provided also that this rule
shall not apply to the category of trees mentioned in sub-rule (3) of Rule 11. (2)
"Where there is increase in rentals of a toddy shop or toddy
group in auction, and the ration fixed is Insufficient, the Commissioner of
Excise may allot extra trees in proportion to the increase in rentals on
payment of tree tax and tree owner's rent without collecting proportionate
rental, in genuine cases, subject to such conditions, which the Commissioner of
Excise may prescribe.) Every licensee shall obtain a
permit in Form T.S. 2 for the transport of toddy to shop or depot from the
tope. The licensee shall not transport
toddy more than ten percent in excess of the quantity shown in the permit. If
toddy is found in excess of this limit at the time of inspection, the excess
quantity shall be confiscated to Government and released in favour the licensee
on payment of its cost which shall be determined in accordance with prevailing
retail price, if found fit for consumption or otherwise it shall be destroyed
under panchanama. The licensee shall not keep
either at the [7]Department or shop, toddy
more than ten percent in excess of the toddy drawn from the excise trees marked
for the shop(s) as per Form T.S. 5 (A). Toddy found fit for consumption and in
excess of this limit at the time of inspection, shall be confiscated to
Government and released in favour of the Licensee on payment of the cost, which
shall be determined in accordance with prevailing retail price. Toddy found
unfit for consumption or adulterated shall be destroyed under
panchanama]. Where the excise trees are
allotted in favour of a licensee and reserved by him for any shop after payment
of tree-tax and tree owner's rent, the licensee shall not transfer the excise
trees in favour of any other shop. Amount paid in advance towards the trees for
reservation or to be tapped immediately shall not be refunded. The licensee
shall ascertain the availability of trees and his requirements before the
payment of tree tax and tree owner's rent and the Commissioner may in special
cases, sanction trees from other places on the basis of the payment made
already. (1)
In case of any licensee having several shops in one and the same
district the licensee may tap with the permission of the Excise Superintendent
having jurisdiction, all the marked trees of any one or more topes allotted to
any one or more shops and transport toddy to all the shops. Such permission
shall be accorded by the concerned Deputy Commissioner If the shops are located
in more than one district or by the Commissioner, in other cases. (2)
Every licensee who wants to obtain the permission referred to in
sub-rule (i), shall submit to the
competent authority a list of tope-wise and turn wise, number of trees to be
tapped and the shops to be supplied with. After obtaining permission of the
competent authority, he shall submit for each shop, application in Form T.S. 5
to the Excise Superintendent in accordance with the sanctioned list of trees. In the event of any shop being
re-auctioned for default of payment of rental, violation of rules, breach of
conditions or for any other reason, the excise trees that may be under tapping
for the time being and tree tax and tree owner's rent that might have been paid
shall be deemed to have been auctioned together with the shop for the purpose
of their tapping for the unexpired period of licence. The re-auction purchaser
shall tap those trees paying tree-tax and tree owner's rent in accordance with
Rule 11. Such reauctioned trees shall be marked with the letter 'R' under the
numbers given to them. No shop situate within ten metres
from any P.W.D. road or a road under the control of a Zilla Parishad, shall
face such road. Every licensee shall be bound by
the rules and orders for the time being in force regarding the safeguarding,
marking and tapping of excise trees and rules relating to permits and any other
rules or regulations which may be made from time to time in this behalf. If there is any doubt or
difficulty regarding the application of interpretation of any of these rules,
the decision of the Government thereon shall be final. [1] Substituted by G.O. Ms.No. 773, Rev. (Ex. II), dated
31-8-1991 [2] Substituted by Memo. No. 2592/ T-1/78-79 Rev. (T). dated
11-1-1979 [3] Sub-rule (4) omitted by Memo. No. 770-T1/72-9. Rev., dated
6-8-1973 [4] Substituted by G.O.Ms.No. 881. dated 22-8-1992 [5] Rule 15 was renumbered as sub-rule (1) and sub-rule (2) was
added by G.O.Ms. No.93. dated 3-2-1988 [6] Inserted by G.O. Ms.No. 448, Rev. (Ex. II). dated 28-5-1991 [7] It has to be read as "Depot"ANDHRA PRADESH EXCISE (TAPPING OF
TREES AND TODDY SHOPS --SPECIAL CONDITIONS OF LICENCE) RULES, 1969