Section 13(5) in The United Provinces Private Forests Act, 1948
(5)The cost of the preparation of the working plan under sub-sections (2) and (4) will be borne by the owner in the case of forests which will be run at a profit and by Government in the case of forests run at a loss. Where the cost is payable by the owner such cost may be realised as arrears of land revenue upon the landlord failing to pay it within a period to be specified by the Forest Officer.
