Lecture-8
CHAPTER V1
THE DUTY ON TIMBER AND OTHER FOREST-PRODUCE
39. Power to impose duty on timber and other forest-produce.—
(1) The 7[Central Government] may levy a duty in such manner, at such places and at such
rates as it may declare by notification in the Official Gazette on all timber or other forest-
produce
(a) which is produced in 8[the territories to which this Act extends], and in respect of which
the Government has any right;
(b) which is brought from any place outside 8[the territories to which this Act extends].
9[* * *]
(2) In every case in which such duty is directed to be levied ad valorem the 7[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 State Government, shall be
deemed to be and to have been duty levied under the provisions of this Act.
10[(4) Notwithstanding anything in this section, the State Government may, until provision to
the contrary is made by 11[Parliament], continue to levy any duty which it was lawfully
levying before the commencement12 of 13[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 State and similar produce of the locality outside
the State, discriminates in favour of the former, or which, in the case of timber or other
forest-produce of localities outside the State, discriminates between timber or other forest-
produce of one locality and similar timber or other forest-produce of another locality.]
40. Limit not to apply to purchase-money or royalty.-Nothing in this Chapter shall be
deemed to limit the amount, if any, chargeable as purchase-money or royalty on any timber
or other forest-produce, although the same is levied on such timber or produce while in
transit, in the same manner as duty is levied.
CHAPTER VII
THE CONTROL OF TIMBER AND OTHER FOREST-PRODUCE IN TRANSIT
41. Power to make rules to regulate transit of forest produce.—
(1) The control of all rivers and their banks as regards the floating of timber, as well as the
control of all timber and other forest-produce in transit by land or water, is vested in the State
Government, and it may make rules to regulate the transit of all timber and other forest-
produce.
(2) In particular and without prejudice to the generality of the foregoing power such rules
may
(a) prescribe the routes by which alone timber or other forest-produce may be imported,
exported or moved into, from or within 14[the State];
(b) prohibit the import or export or moving of such timber or other produce without a pass
from an officer duly authorised to issue the same, or otherwise than in accordance with the
conditions of such pass;
(c) provide for the issue, production and return of such passes and for the payment of fees
therefor;
, (d) provide for the stoppage, reporting, examination and marking of timber or other
forest-produce in transit, in respect of which there is reason to believe that any money is
payable to the Government on account of the price thereof, or on account of any duty, fee,
royalty or charge due thereon, or, to which it is desirable for the purposes of this Act to affix
a mark;
(e) provide for the establishment and regulation of depots to which such timber or other
produce shall be taken by those in charge of it for examination, or for the payment of such
money, or in order that such marks may be affixed to it, and the conditions under which such
timber or other produce shall be brought to, stored at and removed from such depots;
(f) prohibit the closing up or obstructing of the channel or banks of any river used for the
transit of timber or other forest-produce, and the throwing of grass, brushwood, branches or
leaves into any such river or any act which may cause such river to be closed or obstructed;
(g) provide for the prevention or removal of any obstruction of the channel or banks of any
such river, and for recovering the cost of such prevention or removal from the person whose
acts or negligence necessitated the same;
(h) prohibit absolutely or subject to conditions, within specified local limits, the
establishment of sawpits, the converting, cutting, burning, concealing or making of timber,
the altering or
effacing of any marks on the same, or the possession or carrying of marking hammers or
other implements used for marking timber;
(i) regulate the use of property marks for timber, and the registration of such marks; prescribe
the time for which such r6gistration’shall hold good; limit the number of such marks that
may be registered by any one person, and provide for the levy of fees for such registration.
(3) The State Government may direct that any rule made under this section shi-11 not apply
to any specified class of timber or other forest-produce or to any specified local area.
[41A. Powers of Central Government as to movements of timber across customs
frontiers.--Notwithstanding anything in section 41, the Central Government may make rules
to prescribe the route by which alone timber or other forest-produce may be imported,
exported or moved into or from 16[the territories to which this Act extends) across any
customs frontier as defined by the Central Government, and any rules made under section 41
shall have effect subject to the rules made under this section.]
42. Penalty for breach(Violation) of rules made under section 41.-(1) The State
Government may by such rules prescribe as penalties for the contravention thereof
imprisonment for a term which may extend to six months, or fine which may extend to five
hundred rupees, or both.
(2) Such rules may provide that penalties which are double of those mentioned in subsection
(1) may be inflicted in cases where the offence is committed after sunset and before sunrise,
or after preparation for resistance to lawful authority, or where the offender has been
previously convicted of a like offence.
43. Government and Forest-officers not liable for damage to forest-produce at depot.-
The Government shall not be responsible for any loss or damage which may occur in respect
of any timber or other forest-produce while at a depot established under a rule made under
section 41, or while detained elsewhere, for the purposes of this Act; and no Forest-officer
shall be responsible for any such loss or damage, unless he causes such loss or damage
negligently, maliciously or fraudulently.
44. All persons bound to aid in case of accidents at depot.–In case of any accident or
emergency involving danger to any property at any such depot, every person employed at
such depot, whether by the Government or by any private person, shall render assistance to
CHAPTER V1
THE DUTY ON TIMBER AND OTHER FOREST-PRODUCE
39. Power to impose duty on timber and other forest-produce.—
(1) The 7[Central Government] may levy a duty in such manner, at such places and at such
rates as it may declare by notification in the Official Gazette on all timber or other forest-
produce
(a) which is produced in 8[the territories to which this Act extends], and in respect of which
the Government has any right;
(b) which is brought from any place outside 8[the territories to which this Act extends].
9[* * *]
(2) In every case in which such duty is directed to be levied ad valorem the 7[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 State Government, shall be
deemed to be and to have been duty levied under the provisions of this Act.
10[(4) Notwithstanding anything in this section, the State Government may, until provision to
the contrary is made by 11[Parliament], continue to levy any duty which it was lawfully
levying before the commencement12 of 13[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 State and similar produce of the locality outside
the State, discriminates in favour of the former, or which, in the case of timber or other
forest-produce of localities outside the State, discriminates between timber or other forest-
produce of one locality and similar timber or other forest-produce of another locality.]
40. Limit not to apply to purchase-money or royalty.-Nothing in this Chapter shall be
deemed to limit the amount, if any, chargeable as purchase-money or royalty on any timber
or other forest-produce, although the same is levied on such timber or produce while in
transit, in the same manner as duty is levied.
CHAPTER VII
THE CONTROL OF TIMBER AND OTHER FOREST-PRODUCE IN TRANSIT
41. Power to make rules to regulate transit of forest produce.—
(1) The control of all rivers and their banks as regards the floating of timber, as well as the
control of all timber and other forest-produce in transit by land or water, is vested in the State
Government, and it may make rules to regulate the transit of all timber and other forest-
produce.
(2) In particular and without prejudice to the generality of the foregoing power such rules
may
(a) prescribe the routes by which alone timber or other forest-produce may be imported,
exported or moved into, from or within 14[the State];
(b) prohibit the import or export or moving of such timber or other produce without a pass
from an officer duly authorised to issue the same, or otherwise than in accordance with the
conditions of such pass;
(c) provide for the issue, production and return of such passes and for the payment of fees
therefor;
, (d) provide for the stoppage, reporting, examination and marking of timber or other
forest-produce in transit, in respect of which there is reason to believe that any money is
payable to the Government on account of the price thereof, or on account of any duty, fee,
royalty or charge due thereon, or, to which it is desirable for the purposes of this Act to affix
a mark;
(e) provide for the establishment and regulation of depots to which such timber or other
produce shall be taken by those in charge of it for examination, or for the payment of such
money, or in order that such marks may be affixed to it, and the conditions under which such
timber or other produce shall be brought to, stored at and removed from such depots;
(f) prohibit the closing up or obstructing of the channel or banks of any river used for the
transit of timber or other forest-produce, and the throwing of grass, brushwood, branches or
leaves into any such river or any act which may cause such river to be closed or obstructed;
(g) provide for the prevention or removal of any obstruction of the channel or banks of any
such river, and for recovering the cost of such prevention or removal from the person whose
acts or negligence necessitated the same;
(h) prohibit absolutely or subject to conditions, within specified local limits, the
establishment of sawpits, the converting, cutting, burning, concealing or making of timber,
the altering or
effacing of any marks on the same, or the possession or carrying of marking hammers or
other implements used for marking timber;
(i) regulate the use of property marks for timber, and the registration of such marks; prescribe
the time for which such r6gistration’shall hold good; limit the number of such marks that
may be registered by any one person, and provide for the levy of fees for such registration.
(3) The State Government may direct that any rule made under this section shi-11 not apply
to any specified class of timber or other forest-produce or to any specified local area.
[41A. Powers of Central Government as to movements of timber across customs
frontiers.--Notwithstanding anything in section 41, the Central Government may make rules
to prescribe the route by which alone timber or other forest-produce may be imported,
exported or moved into or from 16[the territories to which this Act extends) across any
customs frontier as defined by the Central Government, and any rules made under section 41
shall have effect subject to the rules made under this section.]
42. Penalty for breach(Violation) of rules made under section 41.-(1) The State
Government may by such rules prescribe as penalties for the contravention thereof
imprisonment for a term which may extend to six months, or fine which may extend to five
hundred rupees, or both.
(2) Such rules may provide that penalties which are double of those mentioned in subsection
(1) may be inflicted in cases where the offence is committed after sunset and before sunrise,
or after preparation for resistance to lawful authority, or where the offender has been
previously convicted of a like offence.
43. Government and Forest-officers not liable for damage to forest-produce at depot.-
The Government shall not be responsible for any loss or damage which may occur in respect
of any timber or other forest-produce while at a depot established under a rule made under
section 41, or while detained elsewhere, for the purposes of this Act; and no Forest-officer
shall be responsible for any such loss or damage, unless he causes such loss or damage
negligently, maliciously or fraudulently.
44. All persons bound to aid in case of accidents at depot.–In case of any accident or
emergency involving danger to any property at any such depot, every person employed at
such depot, whether by the Government or by any private person, shall render assistance to
