Sc Upholds Tripura Forest Act Provision

The Supreme Court yesterday upheld Rule 3 of the Transit Rules under the Forest Act, framed by the Tripura government, which was earlier struck down by the Gauhati High Court.

The rule states that any person importing, exporting or moving forest produce shall present them to the forest officer for examination and shall pay the fees according to the schedule to the Transit Rules.

It also restricts the movement of timber and firewood for any purpose outside the state. Every trading depot shall be licensed by the government.

The high court had declared that the levy of application fee of Rs 1,000 and of licence fee of Rs 2,000 under the rule-making powers of the government amounted to a levy of tax and was illegal.

 

The state government is not giving any service and therefore it was not fee, according to the high court.

The division bench consisting of Justice B P Jeevan Reddy and Justice Sujata Manohar allowed the government appeal in part, setting aside the high court judgment. However, Rule (5) was declared to be invalid.

This rule says that a licencee shall be required to pay the export duty for export of timber and firewood from Tripura to other states which shall not exceed 100 per cent of the market value of such goods.