This Act provides for the imposition of excise duties on coal dispatches for meeting activities like the conservation of coal and the development of coal mine, the execution and other operations for the safety in coal mines and the research work connected with the conservation and utilization of coal, etc. The Act further provides for: powers of inspectors to enter, inspect and examine any coal mines in order to ascertain that the provisions of this Act are complied with; dissolution of the Coal Board whose rights and privileges shall become of the Central Government; rule making powers of the Central Government; etc.
India · 1974-08-26