(1) Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the State Government 2[or by a corporation, owned 8[or controlled by the State Government]8 or a body notified by the State Government]2 by sale or otherwise, there shall be levied and paid to the State Government a 8[fee]8 Forest [1964: KAR. ACT 5 404 at the rate of 6[3[twelve percent]3]6 on the amount of consideration paid therefor.
7[4[Provided XXX]4]7 9[5[Provided XXX]5]9 10[Provided also that, in respect of minerals which is a forest produce the rate of Forest Development fee shall be twelve percent.]10
1. Chapter XIA Inserted by Act 15 of 1976 w.e.f. 24.12.1975.
2. Inserted by Act 10 of 1989 w.e.f. 14.12.1978
3. Substituted by Act 14 of 1980 w.e.f. 17.4.1980.
4. Inserted by Act 7 of 1983 w.e.f. 1.4.1983.
5. Inserted by Act 10 1989 w.e.f. 1.10.1983.
6. Substituted by Act 41 of 2015 w.e.f.23.12.2015
7. Omitted by Act 41 of 2015 w.e.f.23.12.2015
8. Substituted by Act, 23 of 2016 w.e.f 16.08.2016
9. Omitted by Act, 23 of 2016 w.e.f 23.12.2015.
10. Inserted by Act, 23 of 2016 w.e.f 16.08.2016 1[Explanation: (1) For the removal of doubts, it is hereby declared that for the purposes of this sub-section, the words "a body notified by the State Government" shall mean and include all entities directly or indirectly engaged in disposing of forest produce found in, or brought from, a forest, as individuals or other entities including Hindu Undivided Family, Company or foreign Company, partnership firms, societies, cooperative societies, other bodies corporate, trusts, lease holders of mines and quarries situated in forest area or any other association or committee or person, whether or not such individuals or entities constituted themselves into a juristic entity and whether or not such individuals or entities collectively come together and act as a group or body.
Explanation: (2) For the removal of doubts, it is hereby declared that for the purpose of this sub-section, the words, "or otherwise" includes disposal through captive consumption.
Explanation: (3) For the removal of doubts, it is hereby declared that Forest Development Fee shall be levied on the disposal of the forest produce irrespective of whether such forest produce is intended for sale inside or outside the State of Karnataka or for the purpose of export or for captive consumption.]1
1. Inserted by Act, 23 of 2016 w.e.f 16.08.2016 1[(1A) Notwithstanding anything contained in sub-section (1), no 2[fee]2 shall be payable to the State Government by a corporation, owned or 1964: KAR. ACT 5] Forest 405 controlled by the State Government to the extent of 2[fee]2 not levied and collected by it during the period from fourteenth day of February, 1978, till the commencement of the Karnataka Forest (Amendment) Act, 1988.]1
1. Inserted by Act 10 of 1989 w.e.f. 16.3.1989.
2. Substituted by Act, 23 of 2016 w.e.f 16.08.2016.
1[(1-B) Notwithstanding anything contained in subsection(1), no fee shall be levied on the forest produce which is not found in or not brought from the forest except when it is disposed of by the State Government;
(1-C) Notwithstanding anything contained in subsection(1), no Forest Development Fee on forest produce shall be payable to the State Government, for which no demand was raised during the period from 16th August of 2008 till the commencement of the Karnataka Forest (Amendment) Act, 2015 (Karnataka Act 41 0f 2015); and (1-D) The State Government may make rules regarding manner of Levy, computation and collection of Forest Development fee from a retrospective date.]1
1. Inserted by Act, 23 of 2016 w.e.f 16.08.2016
(2) The said 2[fee]2 shall be collected along with such consideration.
(3) It is hereby declared that the said 2[fee]2 shall be in addition to and not in lieu of any 2[fee]2 payable in respect of such produce under any other law in force.
1[(4) There shall be levied and collected interest at the rate of eighteen percent per annum till the date of payment or recovery of all 2[fee]2 dues.] 1
1. Inserted by Act 24 of 2009 w.e.f. 17.09.2009.
2. Substituted by Act, 23 of 2016 w.e.f 27.07.2016.