Section 39: Power to impose duty on timber and other forest-produce.
The Indian Forest Act, 1927Central Act · Act 16 of 1927
(1) The [Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the [Official Gazette] on all timber or other forest-produce--
(a) which is produced in [the territories to which this Act extends], and in respect of which the [Government] has any right;
(b) Which is brought from any place outside [the territories to which this Act extends]:
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(2) In every case in which such duty is directed to be levied ad valorem, the [Central Government] may fix by like notification the value on which such duty shall be assessed.
(3) All duties on timber or other forest-produce which, at the time when this Act comes into force in any territory, are levied therein under the authority of the [State Government], shall be deemed to be and to have been duly levied under the provisions of this Act.
[(4) Notwithstanding anything in this section, the [State Government] may, until provision to the contrary is made by [Parliament], continue to levy any duty which it was lawfully levying before the commencement of [the Constitution], under this section as then in force:
Provided that nothing in this sub-section authorises the levy of any duty which as between timber or other forest-produce of the [State] and similar produce of the locality outside the [State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the [State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]
