Section 39 — Power to impose duty on timber and other forest-produce.

(1) The 1 [Central Government] may levy a duty in such manner, at such places and at such rates as it may declare by notification in the 2 [Official Gazette] on all timber or other forest-produce-- (a) which is produced in 3 [the territories to which this Act extends], and in respect of which the 4 [Government] has any right; (b) Which is brought from any place outside 3 [the territories to which this Act extends]: 5 * * * * * (2) In every case in which such duty is directed to be levied ad valorem, the 1 [Central Government] may fix by like notification the value on which such duty shall be assessed. (3) All duties on timber or other forest-produce which, at the time when this Act comes into force in any territory, are levied therein under the authority of the 6 [State Government], shall be deemed to be and to have been duly levied under the provisions of this Act. 7 [(4) Notwithstanding anything in this section, the 6 [State Government] may, until provision to the contrary is made by 8 [Parliament], continue to levy any duty which it was lawfully levying before the commencement 9 of 10 [the Constitution], under this section as then in force: Provided that nothing in this sub-section authorises the levy of any duty which as between timber or other forest-produce of the 11 [State] and similar produce of the locality outside the 11 [State] discriminates in favour of the former, or which, in the case of timber or other forest-produce of localities outside the 11 [State], discriminates between timber or other forest-produce of one locality and similar timber or other forest-produce of another locality.]

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