Coal Mines (Conservation and Development) Act,1974

Act No : 28

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Section : Collection of excise duties.

1. 8. Collection of excise duties. 1[(1)]The duties of excise levied under section 6 shall be collected by such agencies and in which manner as may be prescribed. 1.["(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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