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The Indian Forest Act, 1927

Chapter VI — OFTHE DUTY ON TIMBER AND OTHER FOREST-PRODUCE

Section 39Power to impose duty on timber and other forest-produce

Read in the full Act
Section 39: Power to impose duty on timber and other forest-produce

39. Power to impose duty on timber and other forest-produce

(1)

The [Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the [Official Gazette] on all timber or other forest-produce—

(a)

which is produced in [the territories to which this Act extends], and in respect of which the [Government] has any right;

(b)

Which is brought from any place outside [the territories to which this Act extends]:

* * * * *

(2)

In every case in which such duty is directed to be levied ad valorem, the [Central Government] may fix by like notification the value on which such duty shall be assessed.

(3)

All duties on timber or other forest-produce which, at the time when this Act comes into force in any territory, are levied therein under the authority of the [State Government], shall be deemed to be and to have been duly levied under the provisions of this Act.

(4)

Notwithstanding anything in this section, the [State Government] may, until provision to the contrary is made by [Parliament], continue to levy any duty which it was lawfully levying before the commencement of [the Constitution], under this section as then in force:

Provided that nothing in this sub-section authorises the levy of any duty which as between timber or other forest-produce of the [State] and similar produce of the locality outside the [State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the [State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.

Amendment notes (11)
  1. Subs . Subs. by the A.O. 1937, for "L.G.".
  2. Subs . Subs. ibid., for "Local Official Gazette".
  3. Subs . Subs. by the A.O. (No. 3) 1956, for "Part A States and Part C States".
  4. Subs . Subs. by the A.O. 1950, for "Crown".
  5. rep . The Proviso rep. by the A.O. 1937.
  6. Subs . Subs. by the A.O. 1950, for "Provincial Government".
  7. Ins . Ins. by the A.O. 1937.
  8. Subs . Subs. by the A.O. 1950, for "the Central Legislature".
  9. . That is, 26th January, 1950.
  10. Subs . Subs. by the A.O. 1950, for the "Part III of the Government of India Act, 1935".
  11. Subs . Subs. ibid., for "Province".