Question : EXCISE DUTY ON COAL



(a) whether the excise duty is leviable on coal raised and despatched from the collieries in the country ;

(b) if so, the revenue collected from these mines during the last three years;

(c) the number of coal mines working illegally in the country;

(d) whether any assessment has been made for the evasion of tax by them; and

(e) if so, the action taken by the Government to recover tax from them?

Answer given by the minister

THE MINISTER OF COAL (SHRI N.T. SHANMUGAM)

(a): Excise duty is levied and collected by the coal companies and deposited with the coal controller on all coal raised and despatched and on all coke manufactured and despatched from the collieries in India under the Coal Mines (Conservation and Development) Act, 1974 which under the provisions of section 9 is to be disbursed by the Central Government to the owners, agents or managers of coal mines for conservation of coal or development of coal mines or transportation or related works etc.

(b): Stowing Excise duty paid by coal companies during the last three years are as under:-

Year Amount(Prov.)	(In Rs. crores)
1997-98 91.90 1998-99 89.29 1999-2000 93.29
total 274.48
(c) to (e): Illegal mining activities in the nature of surreptitious extraction and pilferage of coal from abandoned, closed and disused mines and also from out crop region have been reported from time to time from coal mining areas in the country. However, said such activities are carried out stealthily and clandestinely and as such, it is not possible to identify the exact number and other details sought for.