# The Indian Forest Act, 1927, Section 39: Power to impose duty on timber and other forest-produce

- Act: The Indian Forest Act, 1927 (Act 16 of 1927)
- In force from: 1927-09-21
- Ministry: Ministry of Environment, Forest and Climate Change
- Source URL: https://indiacode.ecourtsindia.com/indian-forest-act-1927/section/39/

## Text

(1) The 1[Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the 2[Official Gazette] on all timber or other forest-produce-- (a) which is produced in 3[the territories to which this Act extends], and in respect of which the 4[Government] has any right; (b) Which is brought from any place outside 3[the territories to which this Act extends]: 5* * * * * (2) In every case in which such duty is directed to be levied ad valorem, the 1[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 6[State Government], shall be deemed to be and to have been duly levied under the provisions of this Act. 7[(4) Notwithstanding anything in this section, the 6[State Government] may, until provision to the contrary is made by 8[Parliament], continue to levy any duty which it was lawfully levying before the commencement9 of 10[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 11[State] and similar produce of the locality outside the 11[State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the 11[State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]

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