Section 46(2) in The United Provinces Private Forests Act, 1948
(2)If on the date of the publication of a notification under sub-section (1) the balance-sheet of the revenue and expenditure/account prepared under Section 40 shows that any amount is due to the State Government in respect of the management and working of such forest, such amount shall be recovered from the owner as may be determined generally or specially by the State Government.
