Amendment status not verified — confirm the current text below against the official source.
In lhis Acl, unless Ihe contexl otherwise requires.- (a) "Appel[ate Aulhoritf' means Ihe foresl officer, !he officer of Forest Developmenl Corporation or the officer of the Co-operalive Society, as the case may be, who is immediately superior to the concerned Recovery Officer ; (b) "Co-operalive Society' means a CO-operative Society registered ofissa As, under the Orissa Co-operative SocieIies Act, 1962 ; ' 2 of 1963. (c) "Foresl Development Corporalion" means the Orissa Forest Developmenl Corporation Limited, incorporaled under the Companies Act, 1956; 1 01 1956. (d) "forest produce" means bamboo, timber, kendu leaf and such olher produce as Government may. by notification, specify from time to time ; -(el "Governmenl" means the Governmenl of Orissa ; (g "Recovery Officer" in relalion to the sale of any forest produce, means Ihe forest officer or (he officer of Forest Development Corporation or the officer of any Co-operative Society, as the case may be, by whom Ihe sale of forest produce is effecled, and if any question arises as 10 who is the Recovery Officer in respect of the sale, the same shall be referred lo, and decided by. the Principal Chief Conservator of Forests, Orissa and his decision shall be final ; (g) "sale" or "sale of forest produce" means any sale of forest produce by or on behalf of Government or Foresl Development Corporation 'For the Bill, see Orissil Gazelle, ~xlraoidinar~, dated lhe 271h October. 2003 [No. 1633). Levy and collectio~l ol Ioresl developmenl tax. Recovery of lax by Rerovev Oficer Appeal Utilisation of proceeds ol lax. for cash or deferred paymenl or olher valuable consideration whether described as sale price, purchase price or royalty, and includes any such sale of lorest produce by a Co-operative Society on behalf of Government or Forest Development Corpora tion : (h) "sale price" means the amounl of valuable consideralion. whether described as sale price or purchase price or royalty paid or payable by any purchaser lor sale of any forest ~roduce to him and lhe words "sale" and "purchase" with their respective grammatical variations .,.and cognale expressions, shall be-construed accordingly ; and ji) words and expressions used but not defined in this Act and defined in Ihe O~issa Forest Act, 1972, shall have the meanings respectively assigned b them in that Acl. Orlssa A C ~ 14 ol1872