(1) The 1[Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the 2[Official Gazette] on all timber or other forest-produce--
(a) which is produced in 3[the territories to which this Act extends], and in respect of which the 4[Government] has any right;
(b) Which is brought from any place outside 3[the territories to which this Act extends]:
5* * * * *
(2) In every case in which such duty is directed to be levied ad valorem, the 1[Central Government] may fix by like notification the value on which such duty shall be assessed.
(3) All duties on timber or other forest-produce which, at the time when this Act comes into force in any territory, are levied therein under the authority of the 6[State Government], shall be deemed to be and to have been duly levied under the provisions of this Act.
7[(4) Notwithstanding anything in this section, the 6[State Government] may, until provision to the contrary is made by 8[Parliament], continue to levy any duty which it was lawfully levying before the commencement9 of 10[the Constitution], under this section as then in force:
Provided that nothing in this sub-section authorises the levy of any duty which as between timber or other forest-produce of the 11[State] and similar produce of the locality outside the 11[State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the 11[State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]
(a) which is produced in 3[the territories to which this Act extends], and in respect of which the 4[Government] has any right;
(b) Which is brought from any place outside 3[the territories to which this Act extends]:
5* * * * *
(2) In every case in which such duty is directed to be levied ad valorem, the 1[Central Government] may fix by like notification the value on which such duty shall be assessed.
(3) All duties on timber or other forest-produce which, at the time when this Act comes into force in any territory, are levied therein under the authority of the 6[State Government], shall be deemed to be and to have been duly levied under the provisions of this Act.
7[(4) Notwithstanding anything in this section, the 6[State Government] may, until provision to the contrary is made by 8[Parliament], continue to levy any duty which it was lawfully levying before the commencement9 of 10[the Constitution], under this section as then in force:
Provided that nothing in this sub-section authorises the levy of any duty which as between timber or other forest-produce of the 11[State] and similar produce of the locality outside the 11[State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the 11[State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]
Source footnotes
1. Subs. by the A.O. 1937, for "L.G.".2. Subs. ibid., for "Local Official Gazette".
3. Subs. by the A.O. (No. 3) 1956, for "Part A States and Part C States".
4. Subs. by the A.O. 1950, for "Crown".
5. The Proviso rep. by the A.O. 1937.
6. Subs. by the A.O. 1950, for "Provincial Government".
7. Ins. by the A.O. 1937.
8. Subs. by the A.O. 1950, for "the Central Legislature".
9. That is, 26th January, 1950.
10. Subs. by the A.O. 1950, for the "Part III of the Government of India Act, 1935".
11. Subs. ibid., for "Province".
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More sections of this act
Section 1 · Short title and extent.Section 2 · Interpretation clause.Section 3 · Power to reserve forests.Section 4 · Notification by State Government.Section 5 · Bar of accrual of forest-rights.Section 6 · Proclamation by Forest Settlement-officer.Section 7 · Inquiry by Forest Settlement-officer.Section 8 · Powers of Forest Settlement-officer.India Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.