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 of Orissa Forest Development Corporation) Act, 2003

Act 18 of 2003

Keyword(s): Forest Development Corporation, Forest Produce, Recovery Officer, Sale or Sale of Forest Produce

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ORlSSA ACT 18 OF 2003.

THE ORlSSA FORESTDEVELOPMENT.(TAXON SALE OF FOREST PRODUCE BY GOVERNMENTOR ORlSSA FOREST DEVELOPMENTCORPORATION) ACT, 2003

TABLEOF CONTENTS

PREAMBLE :

SECTIONS:

' 1. Short title,extent and commencement

2, Definilions

(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 of 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.

The amount of the forest development tax leviable under section 3 on the sale of any forest produce shall be collected by the Recovery Officer effecting the sale from the purchaser along with the sale price : Provided that where the sale price is payable in two or more instalments, the amount of the tax shall also be recovered in instalments in proportion to, and along with, the instalment of sale price.

(1) Any person aggrieved by an order made by the Recovery Officer demanding the amount of forest development tax due from him or aggrieved by any other order made by the Recovery Officer, may, within thirty days from the date of receipt of intimation of any such order, appeal to the Appellate Authority, upon which, the Appellate Authority shall, after giving reasonable opportunity of being heard to the appellant, pass such order as it may deem fit. (2) Any order passed by the Recovery Officer, subject to the order passed in appeal, if any, shall be final.

The proceeds of the forest development tax levied and collected under this Act shall be credited to the Consolidated Fund of the State, and thereafter, after deducting from the proceeds not exceeding five per centum thereof towards the expenses of collection, the remaining amount shall, under appropriation duly made by law in this behalf, be placed at the disposal of the Forest Department of Government each year as additional budgetary resources to be expended for forest plantations, conservation, regeneration and development of forests.

The Government may, if it considers necessary to do so, in the public interest subject to such condition, if any, exempt sale of any forest produce from payment of forest development tax as prescribed.

All arrears of forest development tax due under this Act shall be recoverable as an arrear of land revenue.

No suit, prosecution or other legal proceedings shall lie against Government or any officer of Government or Forest Development Corporation or of any Co-operative Society for anything which is in good faith done or intended to be done under this Act or any rule made thereunder.

The Government may, by notification, make rules to carry out the purposes of this Act.

All notifications issued under clause (d) of section 2 and sections 3 and 7 shall, as soon as may be after they are published in the Gazette, be laid before the Orissa Legislative Assembly for a total period of fourteen days which may comprise in one or more sessions.

If any difficulty arises in giving effect to the provisions of this Act, Government may, make such provisions not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty by amending the rules.

(1) The Orissa Forest Development (Tax on sale of forest produce by Government or Orissa Forest Development Corporation) Ordinance, 2003 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.