Section 2(b) in The M.P. Koyala Upkar (Manyatakaran) Adhiniyam, 1964
(b)"Cess" means a cess imposed by the Independent Mining Local Board, Chhindwara, or its successor body, on coal, dust or coke from time to time, as the case may be, produced or manufactured at the mines, sold for export outside the State, or sold otherwise than for export by rail within the territorial jurisdiction of the said Board.
