Section 89(1) in The Bihar (Coal Mining) Area Development Authority Act, 1986
(1)The Authority shall subject to the provisions of this Act, and Rules framed thereunder levy tax, by notification published in the Official Gazette, on land-being used by any person, group of persons, company, the Central Government or the State Government, local or Corporate Body for mining, Commercial or Industrial purposes with the prior approval of the State Government:Provided that the tax so levied shall not exceed Rupees 1.50 per square meter annually for any such land but such tax shall not be levied on land which is subject to Holding Tax.
