1[(1)] The duties of excise levied under section 6 shall be collected by such agencies and in such manner as may be prescribed.
1[(2) Where any duty of excise referred to in sub-sec. (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.]
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1. Section 8 renumbered as sub-section (1) thereof and after sub-section (1) so renumbered. Sub-section (2) inserted by the Coal Mines (conservation and Development) (Amdt.) Act, 1985 (55 of 1985), Section 3 (1-1-1986).