39. (1) The 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 Bangladesh, and in respect of which the Government has any right;(b) which is brought from any place outside Bangladesh or is transported from or to any place within Bangladesh.(2) In every case in which such duty is directed to be levid ad valorem, the Government may fix by like notification the value on which such duty shall be assessed.