The Orissa Forest Development (Tax on Sale of Forest Produce by Government or Orissa Forest Development Corporation) Act, 2003
The Orissa Forest Development (Tax on Sale of Forest Produce by Government or Orissa Forest Development Corporation) Act, 2003
This Act authorizes the Government of Orissa to levy and collect a forest development tax of up to twenty percent on the sale price of forest produce sold by the state government or the Orissa Forest Development Corporation. It applies to buyers purchasing forest produce from these authorities, with tax collection handled by designated recovery officers at the time of sale. The law matters because net proceeds from this tax are explicitly earmarked for the state Forest Department to provide additional budgetary resources dedicated exclusively to forest plantations, environmental conservation, forest regeneration, and sustainable forestry development.
- 0. Preamble
- 3. Levy and collection of forest development tax
- 4. Recovery of tax by Recovery Officer
- 5. Appeal
- 6. Utilisation of proceeds of tax
- 7. Exemption from payment of tax
- 8. Recovery of arrear of tax as arrear of land revenue
- 9. Protection of action taken in good faith
- 10. Power to make rules
- 11. Notifications to be laid before Assembly
- 12. Power to remove difficulties
- 13. Repeal and savings
PDF: pending for this language.