Section 3(1) in The Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992
(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.
