Levy and collection of forest development tax

(1) Subject to the provisions of this Act, there shall be levied and collected on and from the commencement of this Act a forest development tax on every sale of forest produce from the purchaser, at such rate, not exceeding twenty per centum of the sale price of such produce sold to him, as the Government may, by notification, fix in that behalf, and different rates may be fixed for different forest produce. (2) The forest development tax levied and payable under this Act shall be in addition to and not in lieu of any tax levied and payable in respect of the sale or purchase or the same forest produce under the Orissa Sales Tax Act, 1947 or any other law for the time being in force. (3) Notwithstanding anything contained in sub-section (1), where any sale has been effected before the commencement of this Act and under the terms and conditions of such sale, the whole or any part of the sale price is payable on or after such commencement, no forest development tax shall be levied and collected on the whole or part of the sale price so payable.