Section 32. Licences for tapping for neera.

Licences for tapping for 1[neera].-The 2[State] Government may authorise an officer by rules or an order in writing to grant licences for 3[the tapping of, 4]and drawing juice from], any plam trees for the purpose of sale or consumption as neera or 5 * * * manufacture of gur or any other article which is not an intoxicant 6[and on a licence being granted to the person to whom the trees belong, or who is in possession of such trees, may permit them to be tapped or permit toddy to be drawn therefrom.]