Malaysia legislation
Section 23
Section 23
The principal Act is amended by inserting after section 60
the following section:
“Power to reduce, waive or exempt forest development cess 60a. (1) Notwithstanding section 60, the State Authority may reduce, commute or waive a forest development cess, or exempt payment of a forest development cess, in respect of
National Forestry (Amendment)
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any forest produce specified in the Third Schedule, which is removed from any permanent reserved forest, State land, reserved land, mining land or alienated land.
(2)
Subject to any contrary direction by the State Authority, the Director may reduce, commute or waive a forest development cess, or exempt payment of a forest development cess—
(a)
in respect of any forest produce or class of forest produce for the following purposes:
(i)
for scientific, or other non-commercial purposes;
(ii)
to encourage the utilization of various dimensions and species of forest produce having little or no market demand and which would otherwise be uneconomical to take;
(iii)
to encourage the taking of forest produce damaged by fire, pest, disease or other causes;
or
(iv)
for the construction of forest roads or any work of public utility;
(b)
in respect of any forest produce or class of forest produce removed from any State land or alienated land by any aborigine—
(i)
for the construction and repair of temporary huts on any land lawfully occupied by such aborigine;
(ii)
for the maintenance of his fishing stakes and landing places;
(iii)
for fuelwood or other domestic purposes; or
(iv)
for the construction or maintenance of any work for the common benefit of the aborigines.”.
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Amendment of section 66