Section 60
Forest development cess
ActIn forceProvision 60 of 121
Section 60
(1)
For the purposes of the Fund, there shall be payable to the State Authority a cess (to be known as forest development cess) in respect of any of the forest produce, specified in the Third
Schedule, removed from any permanent reserved forest, State land, reserved land, mining land or alienated land, at the rate prescribed in that Schedule.
(2)
The State Authority may, by order,—
(a)
prescribe the manner of collection of such cess; and
(b)
amend the Third Schedule.
(3)
Subsection (1) shall not apply to the removal of forest produce by a licensee who has been required to carry into effect a reforestation programme under section 24.