A detailed macro- and micro-petrological investigation of 8 coal seam profiles of Eocene age from the sub-Himalayan zone of Jammu was undertaken in order to characterize them petrographically and to focus on their evolution. The quantitative data suggest that these coals are vitrinite rich, with low concentrations of inertinite and rare occurrences of liptinite. According to microlithotype concentration these coals may be characterized as vitrinite rich, with minor amounts of clarite, vitrinertite and trimacerite. The dominant minerals are clays, siderite and pyrite (occurring mostly as disseminations, cavity filling and in framboidal state). These coals are vitric in type, low volatile bituminous in rank and ashy in grade. The petrographic character and the presence of teleutospores suggest that, similar to other Tertiary coal deposits in the world, the angiosperm flora contributed chiefly to the development of coal facies in the area. The maceral and microlithotype composition shows that these coals originated from the low forest and undisturbed (in situ) peat in foreland basins under limno-telmatic depositional conditions. The water was brackish with regular influxes of fresh water.