8. Collection of excise duties.-
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. Section 8 re-numbered as sub-section (1) thereof by Act 55 of 1985, s. 3 (w.e.f. 1-1-1986).
2[(2) Where any duty of excise referred to in sub-section (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.]