Section 46. Duty on tari

A duty at such rate or rates as the 1[State Government] shall direct, may be imposed either generally or for any specified local area, on any tari manufactured under any license granted under section 42. 2[Such duty shall be levied by a tax on each tree tapped or form 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 thereof per tree. ]