Section 20

An order for the imposition, collection or variation of cess under subsection (1) may prescribe different amounts, rates and manner of collection for different types of timber in relation to different persons or different classes of persons.

A person who fails or refuses to pay any cess imposed under this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten times the amount of cess due or to imprisonment for a term not exceeding three years or to both.

The amount of any cess imposed under this section shall be a debt due to the Board from the person on whom the cess is imposed and may be sued for and recovered in any court at the suit of the

Board.

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Act 105

The institution of proceedings under this section shall not relieve any person from liability to pay any cess for which he is or may be liable or from liability to make any return which he is required by this Act to make.

Power to impose and collect fees and other forms of payments 20a. The Board may, from time to time, fix and collect fees and charges in respect of any technical advisory services, test, research, investigation, provided or done by the Board or any other services provided by the Board or of the use of facilities of the Board pursuant to this Act.

Contribution by States