section 2
Definitions
The Orissa Forest Development (Tax on Sale of Forest Produce by Government of Orissa Forest Development Corporation) Act, 2003In this Act, unless the context otherwise requires.- (a) "Appellate Authority" means the forest officer, the officer of Forest Development Corporation or the officer of the Co-operative Society, as the case may be, who is immediately superior to the concerned Recovery Officer ; (b) "Co-operative Society" means a Co-operative Society registered under the Orissa Co-operative Societies Act, 1962 ; (c) "Forest Development Corporation" means the Orissa Forest Development Corporation Limited, incorporated under the Companies Act, 1956; (d) "forest produce" means bamboo, timber, kendu leaf and such other produce as Government may, by notification, specify from time to time ; (e) "Government" means the Government of Orissa ; (f) "Recovery Officer" in relation to the sale of any forest produce, means the forest officer or the officer of Forest Development Corporation or the officer of any Co-operative Society, as the case may be, by whom the sale of forest produce is effected, and if any question arises as to who is the Recovery Officer in respect of the sale, the same shall be referred to, and decided by, the Principal Chief Conservator of Forests, Orissa and his decision shall be final ; (g) "sale" or "sale of forest produce" means any sale of forest produce by or on behalf of Government or Forest Development Corporation for cash or deferred payment or other valuable consideration whether described as sale price, purchase price or royalty, and includes any such sale of forest produce by a Co-operative Society on behalf of Government or Forest Development Corporation : (h) "sale price" means the amount of valuable consideration, whether described as sale price or purchase price or royalty paid or payable by any purchaser for sale of any forest produce to him and the words "sale" and "purchase" with their respective grammatical variations and cognate expressions, shall be construed accordingly ; and (i) words and expressions used but not defined in this Act and defined in the Orissa Forest Act, 1972, shall have the meanings respectively assigned to them in that Act.
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