law: Indian Forest Act, 1927
  39.  Power
  
  to impose duty on timber and other forest-produce.  –
  (1) The (7)Central Government may
  
  levy a duty in such manner, at such places and at such rates as it may declare
  
  by notification in the Official Gazette on all timber or other forest produce-
  a) which is produced in 
  
  [the
  
  territories to which this Act extends], and in respect of which the Government
  
  has any right;
  b) which is brought from any place outside 8[the territories to
  
  which this Act extends].
   (9)  [***]
  (2) In every case in which such duty is
  
  directed to be levied ad valorem the 7[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 State Government,
  
  shall be deemed to be and to have been duly levied under the provisions of this
  
  Act.(10)[(4) Notwithstanding anything in this section, the State
  
  Government may, until provision to the contrary is made by (11)[Parliament]
  
  continue to levy any duty which it was lawfully levying before the commencement(12)
  
  of (13)[the Constitution], under this section as then in force.
  Provided that nothing in this
  
  sub-section authorizes the levy of any duty which as between timber or other
  
  forest-produce of the State and similar produce of the locality outside the
  
  State, discriminates in favor of the former, or which, in the case of timber or
  
  other forest-produce of localities outside the State, discriminates between
  
  timber or other forest-produce of one locality and similar timber or other
  
  forest-produce of another locality.