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[Cites 0, Cited by 8] [Section 98A] [Entire Act]

State of Karnataka - Subsection

Section 98A(1) in Karnataka Forest Act, 1963

(1)Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the State Government [or by a corporation, owned or controlled by or a body notified by the State Government] [Inserted by Act 10 of 1989 w.e.f. 14.12.1978] by sale or otherwise, there shall be levied and paid to the State Government a tax at the rate of [eight percent] [Substituted by Act 14 of 1980 w.e.f. 17.4.1980.] on the amount of consideration paid therefor.[Provided that the tax levied and paid under this sub-section on the disposal of forest produce specified in column (2) of the Table below to the categories of persons or industries specified in column (3) thereof shall be twelve per cent on the amount of consideration.Table
Sl. No. Forest produce When disposed of to
(1) (2) (3)
1. Timber, firewood, grass, charcoal andeucalyptus. Industries
2. Bamboo, reeds and canes. Pulp and paper industries except cottageindustries;
3. Sandalwood. (a) Sandalwood oil factories
    and
    (b) Others, except;
    (i) Artisans
    (ii) Religious institutions; and
    (iii) Cottage industries
4. Minor forest produce as defined inthe rulebut not falling under serialNumbers 1 and 2. Industries except Large scaleMultipurposeCo-operative Societies (LAMPS)]
[Provided further that the tax under the above proviso in respect of eucalyptus and bamboos supplied as raw material for manufacture of news print shall be fifty per cent of the rates specified therein or a period of five years.] [Inserted by Act 10 1989 w.e.f. 1.10.1983.]