# 8 Collection 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 <i>(1)</i> thereof by Act 55 of 1985, s. 3 (w.e.f. 1-1-1986).
2. Ins. by s. 3, <i>ibid</i>. (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 mines5
Duty of owner to take steps for the conservation and development of coal mine6
Imposition of excise duties7
Imposition of customs duty9
Utilisation of proceeds of duties levied and collected under sections 6 and 710
Duty of owner to open Coal Mine Conservation and Development Account11
Power of Inspectors
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