https://www.taxtmi.com/caselaws?id=152451 Kattha and cutch were held to fall within "catechu" and therefore within "forest produce" under the Indian Forest Act, 1927, because they are manufactured from khair wood through extraction and are recognised forms of catechu. The Court also stated that confiscation proceedings under Section 52 are not dependent on prior criminal prosecution, since confiscation and prosecution are separate consequences of a forest offence and may proceed independently once the offence is made out. The challenge to the High Court's view failed, and the impugned order was left undisturbed. en-us Mon, 29 Mar 2004 00:00:00 +0530 Wed, 21 Feb 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152451 Kattha and cutch were held to fall within "catechu" and therefore within "forest produce" under the Indian Forest Act, 1927, because they are manufactured from khair wood through extraction and are recognised forms of catechu. The Court also stated that confiscation proceedings under Section 52 are not dependent on prior criminal prosecution, since confiscation and prosecution are separate consequences of a forest offence and may proceed independently once the offence is made out. The challenge to the High Court's view failed, and the impugned order was left undisturbed. Case-Laws VAT and Sales Tax Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152451