LawgistThe Coal Mines (Conservation and Development) Act
8Collection of excise duties
1 [(1)] The duties of excise levied under section 6 shall be collected by such agencies and in such manner as may be prescribed.
2 [(2) Where any duty of excise referred to in sub-section (1) cannot be collected in the manner prescribed under that sub-section, it shall be recovered from the owner of the coal mine in the same manner as an arrear of land revenue.]
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1. Section 8 re-numbered as sub-section (1) thereof by Act 55 of 1985, s. 3 (w.e.f. 1-1-1986).
2. Ins. by s. 3, ibid. (w.e.f. 1-1-1986).
PROVISIONS RELATING TO CONSERVATION OF COAL AND DEVELOPMENT OF COAL MINES
- 4 Power of Central Government in respect of conservation of coal and development of coal mines
- 5 Duty of owner to take steps for the conservation and development of coal mine
- 6 Imposition of excise duties
- 7 Imposition of customs duty
- 8 Collection of excise duties
- 9 Utilisation of proceeds of duties levied and collected under sections 6 and 7
- 10 Duty of owner to open Coal Mine Conservation and Development Account
- 11 Power of Inspectors
