Section 3 in Coal Mines Labour Welfare Fund Act, 1947
3. Imposition and collection of duty.–
(1)There shall be levied and collected as a cess for the purposes of this Act a duty of excise on all coal and coke dispatched from collieries in India are such a rate not less than four annas and not more than eight annas per ton, as may from time to time be fixed by the Central Government by notification in the official Gazette:Provided that the Central Government may, by notification in the official Gazette, exempt from liability to the duty and special class or classes of coal or coke.(2)The duty levied under sub-section (1) shall subject to and in accordance with rules made in this behalf, be collected by such agencies and in such manner as may be prescribed.
