Power to impose duty on timber and other forest-produce

Section 39 of the Indian Forest Act, 1927 deals with power to impose duty on timber and other forest-produce. 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] The Act came into force on 21 Sep 1927.

(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.]

Section 39, The Indian Forest Act, 1927 (Act 16 of 1927).