April 11, 2024

Diversion of forest land in India is governed by the provisions under Forest (Conservation) Act, 1980 (FCA). As per the FCA, any diversion of land for non-forest purposes has to be pre-approved by the Advisory Committee instituted under the Ministry of Environment, Forest and Climate Change (MoEFCC). Proposals seeking diversion of forest land upto 40 hectares are processed by regional offices of MoEFCC under the instituted Regional Empowered Committees (REC). Proposals that pertain to diversion of land greater than 40 hectares are sent directly to the central ministry. What about the local communities? To recognise the rights of local communities whose livelihoods are inextricably linked to the forest lands they inhabit, the central government enacted the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006, more commonly known as the Forest Rights Act (FRA)./ The Act aims to protect the marginalised socio-economic class of citizens and balance the right to environment with their right to life and livelihood. Key-highlights of the Report The diversion of forest land for other purposes continued throughout India.  A total 11,467.83 hectares (114.68 square kilometre) forest lands were diverted in 22 states between January 1 and November 6, 2019. This diversion was for 932 non-forestry projects under the Forest (Conservation) Act (FCA), 1980. More than a third of the diversion (4,514 ha) was for 14 projects was in Odisha, followed by Telangana — 2,055 ha for 11 projects — and Jharkhand (869.99 ha for 11 projects).  The most number of projects — 251 — were in Haryana, which led to the diversion of 519.53 ha. Madhya Pradesh diverted 795.36 ha for 220 projects.   State  Number of Projects  Total Forest Land approved for diversion (in ha) Andhra Pradesh 3 37.82 Bihar  28 453.43 Chhattisgarh  1 207.99 Goa  1 0.93 Gujarat  99 114.01 Haryana  251 519.53 Himachal Pradesh  52 434.36 Jharkhand  11 869.99 Karnataka  11 162.61 Kerala 2 0.26 Madhya Pradesh  220 795.36 Maharashtra  2 151.81 Mizoram  1 23.69 Odisha  14 4514.00 Punjab  123 411.07 Rajasthan  27 370.34 Tamil Nadu 6 18.45 Telangana  11 2055.05 Tripura  2 1.80 Uttar Pradesh  1 63.27 Uttarakhand  64 159.74 West Bengal  2 102.33 TOTAL 932 11467.83 The annual report also gave the category-wise details of the divisions. The largest area of forest land was diverted for irrigation and mining projects. Irrigation projects: Twenty-four irrigation projects led to the diversion of 4,287.50 ha Mining projects: 22 mining projects led to the diversion of 3,846.09 ha of forest land. Construction project: Other than this, 227 road construction projects also led to the diversion of 1,487.82. The Forest (Conservation) Amendment Bill, 2023 Highlights of the Bill The Bill amends the Forest (Conservation) Act, 1980 to make it applicable to certain types of land.   These include land notified as a forest under the Indian Forest Act, 1927 or in government records after the 1980 Act came into effect.  The Act will not be applicable for land converted to non-forest use before December 12, 1996. It also exempts certain types of land from the purview of the Act. These include land within 100 km of India’s border needed for national security projects, small roadside amenities, and public roads leading to a habitation. The state government requires prior approval of the central government to assign any forest land to a private entity.  The Bill extends this to all entities, and allows the assignment to be made on terms and conditions specified by the central government. The Act specifies some activities that can be carried out in forests, such as establishing check posts, fencing, and bridges.  The Bill also allows running zoos, safaris and eco-tourism facilities. Key Issues and Analysis The Bill excludes two categories of land from the purview of the Act: land recorded as forest before October 25, 1980 but not notified as a forest, and land which changed from forest-use to non-forest-use before December 12, 1996.  This provision may go against a 1996 Supreme Court judgement on preventing deforestation. Exempting land near border areas for national security projects may adversely impact the forest cover and wildlife in north-eastern states.  A blanket exemption for projects like zoos, eco-tourism facilities, and reconnaissance surveys may adversely affect forest land and wildlife. PART A: HIGHLIGHTS OF THE BILL Context The Indian Forest Act, 1927 was framed with the objective of managing timber and other forest resources.[1],[2]   It provides for state governments to notify any forest land they own as reserved or protected forests.  All land rights in such land are subject to the provisions of the Act.  The Forest (Conservation) Act, 1980, was enacted to prevent large-scale deforestation.[3]  It requires the central government’s approval for any diversion of forest land for non-forest purposes.[4]   Forest cover refers to land greater than one hectare in size with tree canopy density (percentage of land covered by tree canopy) is greater than 10%.[5]  India’s total forest cover underwent a net increase of 38,251 sq. km from 2001 to 2021. This increase was mainly in terms of open forest cover, where tree canopy density is 10-40% (see Table 1).     In the same period, forest cover with canopy density above 40% declined by 10,140 sq. km. Table 1: India’s forest cover (in sq. km) Tree canopy density 2001 2021 Change 10% to 40% (Open) 2,58,729 3,07,120 4,391 Above 40%  4,16,809 4,06,669 -10,140 Total forest cover 6,75,538 7,13,789 38,251 Note: 2001 data, unlike 2021 data, does not distinguish between moderately dense forest (above 40% to 70% canopy density) and very dense forest (above 70% canopy density).  This table combines 2021 data for very dense and moderately dense forest for comparison.Sources: India State of Forest Report for 2001 and 2021; PRS. The Standing Committee on Science and Technology, Environment and Forests (2019) noted that pressure on forest land has increased due to several reasons such as industry demands, agriculture, and demand for forest produce.[6]  The 1980 Act specifies certain restrictions on diverting forest land for non-forest purposes.   The Bill modifies the criteria for including and excluding forest land from the purview of the Act.[7]  It also expands the list of forest activities that will be permitted on

 ToR1 form is a legal document those wishing to settle in the UK must complete if they are shipping unaccompanied personal belongings into the country. You can use it to claim relief from customs duties and tax on everything from books and clothes to pets and vehicles. You could be: a student moving to study shipping inherited goods  shipping wedding gifts  a returning citizen moving to live permanently moving to work under a working visa Transfer of residence (TOR) If you are a private individual transferring normal residence permanently to the State from abroad, this relief may apply. You still need to register your vehicle, but the registration may be exempt from Vehicle Registration Tax (VRT). Normal residence requirements Your normal residence generally is: the place where you usually live for at least 185 days each calendar year because of occupational and personal ties if you live in two different countries due to occupational and personal ties, the country of your personal ties provided: you return there regularly or you are working abroad carrying out a task of definite duration for less than one year. not affected by living abroad to study.  To qualify, you must prove you: have had normal residence abroad and are taking up normal residence in the State.  You will need evidence, both abroad and in the State, of: acquiring and disposing of a home (for example, rent agreements, mortgage documents and rent or mortgage payments) employment (for example, pay slips, tax records and social welfare records) day-to-day living (bank statements or transaction documents, bills or receipts for electricity, phone, service charges and other day-to-day living expenses) and travel into and out of the country. Vehicle requirements The vehicle must: be your personal property have been in your possession and used by you for at least six months before transfer of residence. Any possession and use in the State, even during times when you were living abroad, does not count. brought into the State within 12 months of the date of your transfer of residence and be fully tax and duty paid. Vehicles acquired tax and duty-free may also qualify for relief in certain limited circumstances. These include vehicles supplied under diplomatic or consular arrangements, or to United Nations (UN) missions. In such cases, the vehicles must be possessed and used by you for 12 months before transfer of residence. Evidence required in respect of the vehicle will usually consist of: vehicle registration document certificate of insurance purchase receipt ferry ticket to show when the vehicle arrived in the State and evidence of the vehicles use abroad, for example, service and maintenance records and evidence that motor tax has been paid. Restrictions The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration. You do not qualify if: you have been abroad on a task of any definite duration  and granted similar relief for a vehicle in the previous five years.  Application If you are moving from within the EU, you must submit your application to the National VRT Service via MyEnquiries, where possible.  If you are not able to access Revenue’s online resources, please contact the designated Revenue office. How long does ToR1 approval take? Processing times depend on the accuracy of your application and can take anywhere between two and six weeks. We recommend applying well in advance of your moving date and double-checking every detail and piece of evidence uploaded! Please note, relief using a ToR1 form is only available up to 12 months What is a ToR1 URN? If your application is successful, you’ll receive a letter containing a Unique Reference Number (URN). Give this number to your overseas moving company. Do I qualify for ToR1 import tax relief? You must be relocating to Scotland, England or Wales (or from a non-EU country to Northern Ireland). If moving from within the EU to Northern Ireland, you do not need to complete a ToR1 due to the EU’s freedom of movement laws. You must transfer from your main home abroad rather than a secondary or holiday home. You must want to make the UK your usual residence, and it must be your main home and not a secondary or holiday home. You must have lived outside the UK for at least 12 consecutive months before your arrival. You must have owned and used your items for at least 6 months before their importation. You must import your goods within a year of your arrival in the UK. You must intend to use your possessions for the same purpose they were purchased once they arrive in the UK, i.e. for personal use and not for resale. You may not loan, use as security, hire out, gift or sell any goods for which relief has been applied within a year of your arrival in the UK. FAQs What is a Transfer of Residence (ToR1) form? A Transfer of Residence (ToR1) form is a document used by individuals moving to the United Kingdom who want to import their personal belongings without paying customs duties and taxes. How long does it take to get a ToR1 number? ToR1 approval takes between two and six weeks. However, this can vary depending on the completeness of the documentation submitted and the workload of customs authorities. How do I apply for ToR1? To apply for Transfer of Residence (ToR1), those relocating to the United Kingdom must complete the ToR1 form, available on the official government website. The form should be submitted electronically, providing details about the move and a list of the goods they want to import. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8