Section 3(3)(a) in The Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992
(a)The rate of taxation given against serial numbers (a), (b) and (c) of the Schedule shall apply to forest land already voided immediately before the date of commencement of this Act, and the areas of the forest land being voided, or the area that may be voided after the date of commencement of this Act;