108. Penalty for import of intoxicant, etc. without payment of duty शुल्क दिल्यावाचून मादक द्रव्य इत्यादी आयात करणे, निर्यात करणे, इत्यादी साठी शास्ती.

108. Penalty for import of intoxicant, etc. without payment of duty शुल्क दिल्यावाचून मादक द्रव्य इत्यादी आयात करणे, निर्यात करणे, इत्यादी साठी शास्ती.

¹Whoever, holding a licence, permit, pass or authorization under this Act, imports, exports, transports, possesses, sells or manufactures any intoxicant without payment of duty or fee provided for under this Act shall, on conviction, in addition to the duty or fee required to be paid by him under this Act, be punished,—¹

1. (a) for the first offence, with imprisonment for a term which may extend to one year and with fine which shall not be less than three times of the amount of the duty or fee evaded by him;

2. (b) for the second offence, with imprisonment for a term which may extend to eighteen months and with fine which shall not be less than four times of the amount of the duty or fee evaded by him;

3. (c) for the third or subsequent offence, with imprisonment for a term which may extend to two years and with fine which shall not be less than five times of the amount of the duty or fee evaded by him

109. Duty on tapping of toddy trees ताडीची झाडे छेदण्याबद्दल शुल्क.

1. (1) For every toddy producing tree ²which is tapped or licensed to be tapped or in respect of which a licence for drawing toddy therefrom is granted² there shall, if the ³State³ Government so directs, be levied for any period during which such tree is tapped or licensed to be tapped, such duty as the ³State³ Government may from time to time direct.

2. (2) Every licence ⁴for the tapping of, and drawing toddy from, toddy producing trees⁴ granted under this Act shall specify in addition to any other particulars prescribed under the provisions of this Act or rules and regulations—

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

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

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

110. Duty on by whom payable शुल्क कोणी द्यावे.

The duty on toddy producing trees shall be leviable primarily from the person holding the licence ⁵to tap them and to draw toddy therefrom⁵ and in default by him or if the trees are tapped without licence, from the owner of the trees.

111. Owner of the trees entitled to assistance for duty paid झाडांच्या मालकास त्याने दिलेले शुल्क वसूल करण्यासाठी सहाय्य मिळण्याचा हक्क.

When the duty on toddy producing trees is levied from the owner of the trees, he shall be entitled to assistance in recovering the same, from the holder of the licence under the provisions of the law for the time being in force relating to the recovery by superior holders of their dues from their tenants.

112. Privilege of drawing toddy from trees belonging to Government शासनाच्या मालकीच्या झाडांपासून ताडी काढण्याचा विशेषाधिकार.

The privilege of drawing toddy from trees the right to which vests in the ³State³ Government may be disposed of⁶ by auction or otherwise on such terms as the Collector deems fit.

113. [Rules for levy of duty on opium etc.] Deleted by Bom. 22 of 1960, s. 74. (अफू वगैरे यांवर शुल्क बसविण्यासाठी नियम) सन 1960 चा मुंबई अधिनियम क्रमांक 22, कलम 74 अन्वये वगळण्यात आले.

114. Recovery of duties, etc. शुल्क वगैरे वसूल करणे.

⁷(1) All duties, taxes, fines (except fines imposed by a Court) and fees leviable under any of the provisions of this Act or in respect of any licence, permit, pass or authorisation granted under it and the cost of the supervising staff appointed under section 58A^{7 8}if not paid within the due date or the prescribed period, shall be recovered from any person liable to pay the same or from his surety, if any, with simple interest at the rate of 2 per cent. per month, from the date it has become due, as if they were arrears of land revenue⁸.