Section 3 in The Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992
3. Levy and collection of Tax.
(1)There shall be levied, assessed and collected a tax called the Bihar Restoration and Improvement of Degraded Forest Land Tax for mechanical and biological reclamation of forest land and for rehabilitation so that the land is reclaimed as far as possible and the tax shall be levied, assessed and collected at the rate specified under the Schedule appended to this Act in the manner as may be prescribed:Provided that the Government shall have the power to amend the Schedule by Rules as and when considered necessary.(2)The tax under sub-section (1) shall be payable by-(a)every user allowed by the State Government to use forest land for non-forest purpose;(b)every occupier responsible for creating void/voids by indulging in any developmental activities including mining.(3)(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;(b)The rate of taxation given against serial numbers (d) to (f) of the Schedule shall be applicable in case of use of forest land with different vegetative density which is used for non-forest purpose;(c)An user/occupier engaged in excavational activities against serial numbers (a), (b) and (c) and also using forest land for non-forest purpose against serial numbers (d), (e) and (f) shall be liable for taxation at the rate as specified in the Schedule.(4)The State Government may frame Rules to impose a lump sum tax in addition to the tax under sub-section (1).
