Section 8 in The Coal Mines (Conservation and Development) Act, 1974
8. Collection of excise duties.—
(1)The duties of excise levied under section 6 shall be collected by such agencies and in which manner as may be prescribed.(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.
