creating a fund for the development of the forest industries and forest research.
15. The forest development tax levied under Section ... forest produce from the forest department. As already noted, as per the provisions of Section 75A of the Forest Act, forest development tax
Mr B Rudragouda vs State Of Karnataka on 4 October, 2017
Equivalent citations: AIR 2018
Royalty at the sanctioned tender rate and the taxes such as Sales Tax and Forest Development Tax, Income Tax etc. as per prevalent rates shall ... yield, the royalty at the sanctioned Rate and taxes such as Sales Tax and Forest Development Tax. Income Tax etc, at the prevailing rates shall
consideration for the sale of forest produce is also the authority empowered to collect the forest development tax at the rate prescribed under sub-section ... forest produce effected by private individuals owning forests. This contention is also devoid of any merit. Under Section 98-A Forest Development Tax is imposed
declaration that Section 98A of the Karnataka Forest Act, if it purports to levy any forest development tax on royalty payable on minerals, is unconstitutional ... Section 98A was inserted in the Forest Act with effect from 24.12.1975. But demand for forest development tax on royalty was made by an attempt
consideration for the sale of forest produce is also the authority empowered to collect the forest development tax at the rate prescribed under sub-section ... forest produce effected by private individuals owning forests. This contention is also devoid of any merit. Under section 98A forest development tax imposed
with
Royalty, Forest Development Tax, Sales Tax, Cess and
other taxes and charges as specified in the acceptance
letters and tax invoices issued ... Royalty, Forest
Development Tax/Fee, VAT/CST and other charges as
specified by the Monitoring Committee in the
acceptance letters and tax invoices under
from that date, Government of Karnataka have imposed the levy of Forest Development Tax at the rate of 5% on the amount consideration paid ... presenting the Budget Estimates for 1983-84 has indicated that the forest development tax leviable on certain items of forest produce disposed
charge on S.T. 15%
(c) Forest Development Tax 5%
(d) Income Tax 15%
(e) Surcharge on I.Tax 5%
On the same ... being the royalty amount, Forest Development Tax,
Karnataka Sales Tax and Surcharge on Karnataka Sales Tax etc.
6. Respondent allegedly refused to pay the amount
considering the question whether the State Legislature was competent to levy Forest Development Tax under Section 98-A of the Forest Act on royalty payable ... thus evident that the essential condition necessary for levying forest development tax under Section 98A of the Forest Act, viz., disposal by State the forest
