(1) This Act may be called the Maharashtra Forest Development (Tax on sale of forest-produce by Government or Forest Development Corporation) 2[* *] Act, 1983.
Mah.
Ord.
III of
1983.
Mah.
Ord.
III of
1983.
1 For Statement of Objects and Reasons, see Maharashtra Government Gazette, Part V, dated 24th March 1983 at page 176 and 177.
† This indicates the date of commencement of the Act.
* Mah. Ord. XX of 2001 was repealed by Mah. 32 of 2001, s. 4.
2 The brackets and word “ (Continuance) ” were deleted and were deemed always to have been deleted by Mah. 32 of 2001, s.2.
(G.C.P.) H 775—2 (3,342—9-2012) The Maharashtra Forest Developement [1983 : Mah. XXII (Tax on sale of forest-produce by Government or Forest Developement Corporation) Act, 1983 2 Mah.
XXIV of
1961.
Definitions.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall be deemed to have come into force on the 7th December 1982.
2. In this Act, unless the context otherwise requires,—
(a) “ Appellate Authority ”, where the Recovery Officer is the Forest Officer or the Officer of the Forest Development Corporation, means the officer of the Forest Department or of the Forest Development Corporation, as the case may be, immediately superior to the Recovery Officer, and where the Recovery Officer is the officer of a co-operative society, means the Divisional Forest Officer, or the Sub-Divisional Forest Officer in-charge of an independent Forest Sub-Division, as the case may be, within whose territorial jurisdiction the sale takes place, If any question arises as to who is the Appellate Authority, in respect of any sale, the same shall be referred to and decided by the Chief Conservator of Forests and his decision shall be final ;
(b) “co-operative society ” means a co-operative society registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 ;
(c) “ Forest Development Corporation ” means the Forest Development Corporation of Maharashtra Limited, being a private company within the meaning of the Companies Act, 1956, and having its registered office in Nagpur in the State of Maharashtra ;
(d) “ forest-produce ” means forest-produce as defined in the Indian Forest Act, 1927, in its application to the State of Maharashtra ;
(e) “ Recovery Officer ”, in relation to any sale of forest-produce, means the Forest Officer, or the officer of the Forest Development Corporation, or the officer of co-operative society, as the case may be, by whom the sale is effected, and if any question arises as to who is the Recovery Officer in respect of the sale, the same shall be referred to and decided by the Chief Conservator of Forests and his decision shall be final;
(f) “ sale ” or “ sale of forest-produce ” means any sale of forest-produce by or on behalf of the State Government or the Forest Development Corporation, for cash or deferred payment or other valuable consideration, whether described as sale price, purchase price or royalty, and includes any such sale of forest-produce by a co-operative society on behalf of the State Government or the Forest Development Corporation;
(g) “ sale price ” means the amount of valuable consideration, whether described as sale price, purchase price or royalty, paid or payable by any purchaser for sale of any forest-produce to him ; and the words “ sell ” and “ purchase ”, with all their grammatical variations and cognate expressions, shall be construed accordingly ;
(h) “ tax ” means the forest development tax on the sale of any forestproduce by or on behalf of the State Government or the Forest Development Corporation levied and collected under this Act ;
I of
1956.
XVI of
1927.
1983 : Mah. XXII ] The Maharashtra Forest Developement (Tax on sale of forest-produce by Government or Forest Developement Corporation) Act, 1983 3 Levy and collection of tax.
Utilisation of proceeds of tax.
Exemptions from payment of tax.
(i) Words and expressions used in this Act, but not defined herein, shall have the meanings assigned to them in the Indian Forest Act, 1927, in its application to the State of Maharashtra, or in the Maharashtra Co-operative Societies Act, 1960, as the case may require.