Section 4 in The Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992
4. Assessment of Tax.
(1)The Collector shall levy, collect and realise the tax at the rate mentioned in the Schedule;(2)The Collector shall cause a demand notice served on the occupier/user of the forest land who shall, within 30 days of service of the notice, deposit the tax in the State Treasury under the appropriate Revenue Head.
