39. Power to impose duty on timber and other forest-produce.
(1)The [Central Government] [[Substituted byA.O.1937, for "Local Government".]] may levy a duty in such manner, at such places and atsuch rates as it may declare by notification in the Official Gazette on all timber or other forest-produce(a)which is produced in [the territories to which this Actextends] [[Substituted by the Adaptation of Laws (No.3) Order, 1956, for[Part A States and Part C States].]], and in respect of which the [Government] [Substituted by A.O.1950.] has any right;(b)which is brought from any place outside [the territories to whichthis Act extends] [[Substituted by the Adaptation of Laws (No.3)Order, 1956, for "Part A States and Part C States".]].[- - -] [Substituted by A.O.1950.] (2) In every case in which such duty is directed to be levied ad valorem, the [CentralGovernment] [Substituted by A.O.1937, for "Local 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] [[Substituted byA.O.1950.]], shall be deemed to be and to have been duly levied under the provisions of this Act.(4)[ Notwithstanding anything in this section, the [State Government] [Inserted by A.O.1937.] may,until provision to the contrary is made by [Parliament] [Substituted by A.O.1950.], continue to levy anyduty which it was lawfully levying before the commencement of [the Constitution] [[Substituted by A.O.1950, for "Part III of the Governmentof India Act, 1935".]], under this section asthen in force:Provided that nothing in this sub-section authorizes the levy of any duty which as between timber or other forest-produce of the [State] [[Substituted byA.O.1950.]] and similar produce of the locality outside the [State] [[Substituted by A.O.1950.]] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the [State] [[Substituted byA.O.1950.]], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]
