(1) Any person who shall unauthorisedly fell and appropriate any tree or any portion thereof or remove from his holdings any other natural product, whether of the like description or not, which is the property of Government, shall be liable to the State Government for the value thereof, which shall be recoverable from him as an arrear of land revenue, in addition to any penalty to which he may be liable under the provisions of this Act, for the occupation of the land or otherwise: and notwithstanding any criminal proceedings which may be instituted against him in respect of the said appropriation of Government property.
(2) The decision of the 1[Tahsildar]1 as to the value of any such tree or portion thereof or other natural product, shall be final.