The Maharashtra Forest Development (Tax on sale of forest-produce by Government or Forest Development Corporation) Act, 1983
maharashtra · 1983
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- S. 1Section 1 names the Maharashtra Forest Development Act, 1983, which imposes tax on forest-produce sales by government or corporation.
- S. 2Section 2 defines key terms used in the Maharashtra Forest Development Act, 1983, including "Appellate Authority," "co-operative society," and "Recovery Officer."
- S. 3Section 3 imposes a 12% tax on sales of forest-produce from purchasers starting December 7, 1982.
- S. 4Section 4 mandates tax collection on forest-produce sale by Recovery Officer, with installment recovery if sale price is in installments.
- S. 5Section 5 allows aggrieved parties to appeal tax orders to an Appellate Authority within 30 days.
- S. 6Section 6 allocates tax proceeds to the Forest Department for forest development and welfare of forest-dependent communities.
- S. 7Section 7 allows the State Government to exempt certain sales from tax if necessary for public interest.
- S. 8All arrears of tax due under this Act shall be recoverable by the Collector as arrears of land revenue
- S. 9Section 9 protects state officials and corporations from legal actions for actions taken in good faith under the Act.
- S. 10Section 10 outlines the process for the State Government to create and publish rules under the Act, requiring legislative review and potential modification.
- S. 11Section 11 mandates tax recovery on forest-produce sales by co-operative societies for the specified period and outlines appeal process for tax disputes.
- S. 12Section 12 allows the State Government to issue orders to resolve Act implementation issues, but only within two years of commencement.
- S. 13Repeals the Maharashtra Forest Development (Tax on sale of forest-produce) Ordinance, 1983, while preserving actions taken under it as if done under this Act.
- S. 19271983 : Mah
- S. 1956—
- S. 1959The Maharashtra Forest Developement [1983 : Mah
- S. 1961Definitions
- S. 1982MAHARASHTRA ACT No
- S. 1983Power to make rules