Amendment status not verified — confirm the current text below against the official source.
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 forest- produce by or on behalf of the State Government or the Forest Development Corporation levied and collected under this Act ; I of