Amendment status not verified — confirm the current text below against the official source.
(1) Subject to Ihe provisions of this Act, there shall be levied and collected on and from the commencement of this A d a forest development tax on every sale of forest produce from lhe purchaser. at such rate, not exceeding twenty per centum of the sale price of such produce sold to him, as the Government may, by nolificalion, fix in that behalf. and differenl rales may be fixed for different forest produce (2) The forest development (ax levied and payable under this Acl shall be in addilion to and not in lieu of any tax levied and payable in respecl of the sale or purchase or lhe same forest produce under the Orissa Sales Tax Act, 1947 or any other law for Ihe time being in force. Orissa ~ c t 14 01 1947 (3) Notwithstanding anyting contained in sub-section (1). where any sale has been effecled before the commencement of this Act and under the terms and conditions of such sale, the whole or any par1 of Ihe sale price is payable on or after such commencement, no forest development tax shall be levied and collecled on the whole or part of the sale price's0 payable. ,