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State of Karnataka - Section

Section 98A in Karnataka Forest Act, 1963

98A. Levy of Forest Development Tax.

(1)Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the State Government [or by a corporation, owned or controlled by or a body notified by the State Government] [Inserted by Act 10 of 1989 w.e.f. 14.12.1978] by sale or otherwise, there shall be levied and paid to the State Government a tax at the rate of [eight percent] [Substituted by Act 14 of 1980 w.e.f. 17.4.1980.] on the amount of consideration paid therefor.[Provided that the tax levied and paid under this sub-section on the disposal of forest produce specified in column (2) of the Table below to the categories of persons or industries specified in column (3) thereof shall be twelve per cent on the amount of consideration.Table
Sl. No. Forest produce When disposed of to
(1) (2) (3)
1. Timber, firewood, grass, charcoal andeucalyptus. Industries
2. Bamboo, reeds and canes. Pulp and paper industries except cottageindustries;
3. Sandalwood. (a) Sandalwood oil factories
    and
    (b) Others, except;
    (i) Artisans
    (ii) Religious institutions; and
    (iii) Cottage industries
4. Minor forest produce as defined inthe rulebut not falling under serialNumbers 1 and 2. Industries except Large scaleMultipurposeCo-operative Societies (LAMPS)]
[Provided further that the tax under the above proviso in respect of eucalyptus and bamboos supplied as raw material for manufacture of news print shall be fifty per cent of the rates specified therein or a period of five years.] [Inserted by Act 10 1989 w.e.f. 1.10.1983.]
(1A)[ Notwithstanding anything contained in sub-section (1), no tax shall be payable to the State Government by a corporation, owned or controlled by the State Government to the extent of tax not levied and collected by it during the period from fourteenth day of February, 1978, till the commencement of the Karnataka Forest (Amendment) Act, 1988.] [Inserted by Act 10 of 1989 w.e.f. 16.3.1989.]
(2)The said tax shall be collected along with such consideration.
(3)It is hereby declared that the said tax shall be in addition to and not in lieu of any tax payable in respect of such produce under any other law in force.