Vidhi Codex

Bare Act

The Orissa Forest Development (Tax on Sale of Forest Produce by Government of Orissa Forest Development Corporation) Act, 2003

Environmental200313 sections

This Orissa law, enacted in 2003, imposes a forest development tax on the sale of forest products such as timber and bamboo. The tax, which can be up to 20% of the sale price, is collected by the officer selling the produce from the purchaser. It applies to sales by the Government, the Orissa Forest Development Corporation, and registered co-operative societies. The tax is collected in addition to any existing sales tax and provides a mechanism for appeals against tax demands. The revenue generated is intended for forest development purposes.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of forest development tax
  4. 4. Recovery of tax by Recovery Officer
  5. 5. Appeal
  6. 6. Utilisation of proceeds of tax
  7. 7. Exemption from payment of tax
  8. 8. Recovery of arrear of tax as arrear of land revenue
  9. 9. Protection of action taken in good faith
  10. 10. Power to make rules
  11. 11. Notifications to be laid before Assembly
  12. 12. Power to remove difficulties
  13. 13. Repeal and savings

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