Vidhi Codex

Bare Act

The Maharashtra Forest Development (Tax on sale of forest-produce by Government or Forest Development Corporation) Act, 1983

Environmental198314 sections

This Act imposes a twelve percent tax on the sale price of forest produce sold by or on behalf of the Maharashtra State Government, the Forest Development Corporation, or co-operative societies. It applies to purchasers buying forest produce from these public bodies and empowers designated recovery officers to collect the tax alongside the sale price. The law is important because it establishes a dedicated funding mechanism for environmental and social initiatives. After collection expenses are deducted, the revenues are used exclusively for forest development, new tree plantations, and supporting the welfare of forest-dwelling communities and economically weaker populations reliant on forest resources.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Levy and collection of tax.
  5. 4. Recovery of tax through Recovery Officer.
  6. 5. Appeal against amount of tax.
  7. 6. Utilisation of proceeds of tax.
  8. 7. Exemptions from payment of tax.
  9. 8. Recovery of arrears of tax as arrears of land revenue
  10. 9. Protection of action taken in good faith
  11. 10. Power to make rules
  12. 11. Sales by co-operative societies from 7th December 1982 to 16th January 1983
  13. 12. Power to remove difficulties
  14. 13. Repeal of Mah. Ord. III of 1983 and saving

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