(1)Where a Council, by a resolution determines that a tax shall be levied on timber brought into the municipal area, such tax at such rates, not exceeding twenty-four rupees per tonne shall be levied in such manner as may be determined by the Council:Provided that no tax shall be levied on any timber brought into a municipal area in the course of transit to any place outside that area and directly removed out of a Municipal area by rail, road or water.(2)No timber shall, except in the case referred to in the proviso to sub-section(l), be brought into a municipal area unless the tax due thereon has been paid.(3)The tax shall be levied on timber kept within a Municipal area for sale if the Secretary has reason to believe that the tax, if any, due thereon has not been paid:Provided that the tax shall not be levied if the person keeping timber for sale produces satisfactory proof of the previous payment of the tax thereon.(4)The Secretary may call for the accounts of any person keeping timber for sale for the purpose of levying the tax under sub-section (3).(5)Where the Secretary is satisfied that any person has wilfully evaded the payment of any tax leviable under this section, the Secretary may direct that such person shall, in addition to such tax, pay by way of penalty a sum not exceeding the amount of such tax and the penalty shall be recoverable in the same manner as tax.(6)The Council may make bye-laws for the seizure and sale of timber in respect of which the tax due is not paid and otherwise for carrying out all or any of the provisions relating to the levy of tax on timber.
