Section 113 in Bihar Coal Mining Area Development Authority Rules, 1988
113. Levy of Tonnage-Cess.
- The Authority shall as per provisions in section 89 of the Act shall also levy tonnage-cess at the rates prescribed at which the same should be realised on the despatches of Coal and Coke and shall also decide the period for which the rates will be effective. Tonnage-cess or any other dues chargeable to owners of mines or persons paying any royalty, rent or fines from mines under the provision of Section 89 of the Act shall be deemed to be due on the first day of the year of assessment to which it relates.
