Section 39 · Power to impose duty on timber and other forest-produce

(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--

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(a) which is produced in ³[the territories to which this Act extends], and in respect of which the ⁴[Government] has any right;

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(b) Which is brought from any place outside ³[the territories to which this Act extends]:

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(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.

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(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.

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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:

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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.]

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