(1) For the removal of doubt, it is hereby declared that sales of any forest-produce by any co-operative society on behalf of the State Government or the Forest Development Corporation during the period from the 7th December 1982 to the 16th January 1983 (both inclusive) are also liable to tax under this Act, and any amounts of tax recovered for such sales shall be deemed to have been validly levied and collected.
If any amount of tax for any such sale remains to be recovered on the 7th January 1983 (hereinafter in this section referred to as “the said date” ), the purchaser shall pay to the officer who effected the sale such amount within a period of thirty days from the said date.
(2) Any person, who is aggrieved by any recovery of tax for sales referred to in sub-section (1), may, within thirty days from the said date or from the date of recovery whichever is later, appeal to the Appellate Authority, and the provisions of section 5 shall, so far as may be, apply to any such appeal.
12. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, as occassion arises, by order, do anything, which appears to it to be necessary or expedient to remove the difficulty :
Provided that, no such order shall be made after the expiry of the period of two years from the date of commencement of this Act.