COAL EXCISE ACT 1949 (REPEALED)

SECTION 24 (Repealed by 74 of 2006)   REMOVAL OF COAL  

24(1)
A person shall not remove coal from a coal mine unless an entry authorizing the removal has been made by the producer and passed by an officer.

Penalty: 50 penalty units.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

24(2)
Notwithstanding subsection (1), the Collector may accept a deposit of money, or a guarantee, in respect of the duty on coal to be removed from a coal mine during a period approved by the Collector, and removal from the coal mine may be made during that period, without entry, of coal the duty on which does not exceed the amount of the deposit or guarantee.

24(4)
An entry in respect of coal removed from a coal mine in pursuance of subsection (2) during a period approved by the Collector for the purposes of that subsection shall be made not later than 28 days, or such greater number of days as is prescribed, after the expiration of that period.

24(5)
An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.