Section 115 in Bihar Coal Mining Area Development Authority Rules, 1988
115. Basis of the assessment of Tonnage-Cess.
- At the close of each calender year each mine owner will lodge with the Authority a return of the quantity of Coal and Coke despatched from the mine during the calender year and the royalty payable in respect of that quantity. Such return shall be submitted in the form prescribed in Appendix-5 to be supplied by the Authority on application submitted to the Authority by the 1st January in each year for previous year ending 31st December.Each mine owner will also submit by the 15th of the month following each quarter a return for the proceeding quarters. The said return shall show the raising of the coal of all descriptions opening stock, colliery consumption, coal converted to coke, closing stocks and despatches.
