Section 39. The Local Government, with the previous sanction of the Governor General in Council, may levy a duty

CHAPTER VII. OF THE DUTY ON TIMBER. Power to impose duty on timber. 39. The Local Government, with the previous sanction of the Governor General in Council, may levy a duty in such manner, at such places, and at such rates, as it may from time to time prescribe by notification in the local official Gazette on all timber— (a) which is produced in British India, and in respect of which the Government has any right; (b) which is brought from any place beyond the frontier of British India. Power to fix value for ad valorem duty. In every case in which such duty is directed to be levied ad valorem, the Local Government may, with the like sanction, from time to time fix, by like notification, the value on which such duty shall be assessed, All duties on timber, which, at the time when this Act comes into force in any territory, are levied therein under the authority of the Local Government, shall be deemed to be and to have been duly levied under the provisions of this Act. Limit not to apply to purchase-money or royalty.