The ORISSA FOREST DEVELOPMENT (TAX ON SALE OF FOREST PRODUCE BY GOVERNMENT OR ORISSA FOREST DEVELOPMENT CORPORATION) ACT, 2003
odisha · 2003
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1—
- S. 2In lhis Acl, unless Ihe contexl otherwise requires
- S. 3Section 3 imposes a forest development tax on sales of forest produce in Odisha, up to 20% of the sale price, in addition to other applicable taxes.
- S. 4Section 4 mandates the collection of forest development tax from purchasers in installments along with the sale price of forest produce.
- S. 5Section 5 allows aggrieved individuals to appeal to the Appellate Authority against orders from the Recovery Officer regarding forest development tax.
- S. 6Section 6 allocates proceeds from the forest development tax to the state's Forest Department for forest-related activities after expenses.
- S. 7The Government may, if it considers necessary to do so, in the public lroril payment 01 law
- S. 8—
- S. 9Section 9 protects government actions and officials from legal proceedings for actions taken in good faith under the Act.
- S. 10The ~overnrnent may, by notification
- S. 11—
- S. 12If any difficully arises in giving effect to the provisions of this Act
- S. 13Section 13 repeals previous laws and preserves existing rights under the Orissa Forest Development Act, 2003.
- S. 2003Section ensures actions under repealed ordinance are treated as done under corresponding provisions of the new act.