(1) Where trees are standing in any waste land outside any reserved forest, the villagers in general may take firewood, and agriculturists such wood as may be required for agricultural implements, without payment of any tax but subject to rules made by the State Government.
(2) In lands which have been set apart under section 22 for forest reserves subject to the privileges of the villagers or of certain classes of persons to cut firewood or timber for domestic or other purposes, and in all other cases in which such privileges exist in respect of any alienated land, the exercise of the said privileges shall be regulated by rules made by the State Government in this behalf. In case of dispute as to the mode or time of exercising any such privileges, the decision of the Collector shall, subject to one appeal only in accordance with the provisions of this Code, be final.