Amendment status not verified — confirm the current text below against the official source.
Power to impose duty on timber and other forest-produce.— (1) The 3[Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the 2[Official Gazette] on all timber or other forest-produce— (a) which is produced in 4[the territories to which this Act extends], and in respect of which the 5[Government] has any right; (b) Which is brought from any place outside 1[the territories to which this Act extends]: 6* * * * * (2) In every case in which such duty is directed to be levied ad valorem, the 7[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 1[State Government], shall be deemed to be and to have been duly levied under the provisions of this Act.