Section 89 in The Bihar Coal Mining Area Development Authority Act, 1986
89. Levy and assessment of Cess.
(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.(2)Royalty Cess. - (i) An additional cess at the rate of five per cent shall be levied and realised on the amount of royalty to be received by the State Government.(ii)Additional cess realised under sub-clause (i) shall be transferred to the Authority for the fulfilment of its object.
