(1)The Central Government may levy a duty in such manner, at such places and at such rates as it may prescribe by notification in the official Gazette, on all forest produce which is brought into the territories to which this Regulation extends from any place beyond those territories.(2)In every case in which such duty directed to levied ad valorem, the Central Government may, by like notification, determine the manner in which the value is to be ascertained.(3)Until provision to the contrary' is made by the Parliament the State Government may continue to levy on forest produce brought into the territories to which this Regulation extends from any place in the State beyond those territories any duty which it was levying immediately before the commencement of the Constitution :Provided that nothing in this sub-section authorises the levy of any duty which as between forest produce of the State and similar produce of a locality outside the State discriminates in favour of the farmer, or which, in the case of forest produce of localities outside the State discriminates between forest produce of one locality and similar forest produce of another locality.
