Section 89(1) in The Bihar Coal Mining Area Development Authority Act, 1986
(1)Subject to the provisions of this Act and the rules framed under it, the Authority shall, by notification published in the Official Gazette, levy a tonnage cess assessed on the annual dispatches of Coal and Coke from each mine at the rates to be prescribed by the Authority with the prior approval of the State Government.Provided that the rate of such cess shall not exceed six rupees per tonne without the prior approval of Central Government:Provided further that the tonnage cess shall only be leviable until provision to the contrary is made by the Parliament.
