law: 9. Utilisation of proceeds of duties levied and collected under sections 6 and 7.-
  In each financial year, a sum not exceeding the net proceeds (determined in such manner as may be prescribed) of the duties of excise and customs levied and collected under sections 6 and 7, respectively, during the preceding financial year or years shall be disbursed by the Central Government in accordance with such procedure as may be prescribed, to the owners, agents or managers of coal mines or to any other person for one or more of the following purposes, namely:-
  (a) conservation of coal and development of coal mines;
  (b) grant of stowing materials and other assistance for stowing operations;
  (c) execution of stowing and other operations for the safety in coal mines or conservation of coal;
  (d) prosecution of research work connected with conservation and utilisation of coal; and
  (e) any other purpose connected with the conservation of coal or development of coal mines, or transportation, distribution or utilisation of coal:
  Provided that the Central Government may disburse to the owners, agents or managers of coal mines or to any other person, a sum not exceeding the aggregate of the net proceeds of the duties of excise collected under section 8 of the Coal Mines (Conservation, Safety and Development) Act, 1952 (12 of 1952), and remaining undisbursed before the commencement of this Act, for all or any of the purposes specified in this section.