Bare Act
The Maharashtra Forest Development (Tax on Sale of Forest-Produce by Government or Forest Development Corporation) (Continuance) Act, 1983
This Act establishes a specific tax on the sale of forest produce by the Maharashtra State Government or the Forest Development Corporation. It mandates a 12% tax on the sale price of such produce, which is collected by designated Recovery Officers at the time of sale. The revenue generated is not treated as general state income; instead, it is earmarked for forest plantations, development programs, and the welfare of forest-dwelling communities and weaker sections dependent on forest resources. Essentially, this legislation ensures that the commercial exploitation of forest produce contributes directly back to the sustainability of the forests and the economic upliftment of the people living within them.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy and collection of tax
- 4. Recovery of tax through Recovery Officer
- 5. Provided that, where the sale price is payable in two or more instalments, the amount of tax shall also be recovered in instalments, in proportion to, and along with, the instalment of the sale price.
- 6. Utilisation of proceeds of tax
- 7. Exemptions from payment of tax
- 8. Recovery of tax as arrears of land revenue
- 9. Protection of action taken in good faith
- 10. Power to make rules
- 11. Sales by co-operative societies from 7th December 1982 to 16th January
- 12. Power to remove difficulties
- 13. Provided that, no such order shall be made after the expiry of the period of two years from the date of commencement of this Act.
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