(1) If any cases and penalty due under this Act is not paid by the producer/official of the factories within the time prescriber or if the cement is transported for sale or transfer without payment of cess due, the cement transported for sale or transfer may be seized and detained by the official of the appropriate authority at the Check gates or the godown or while or transit.
(2) On detaining or seizure of such cement the appropriate authority shall issue the seizure list in Form 3 to the transporter, the official incharge of the godown, the driver of the vehicle transporting such cement and shall also serve a notice in Form 4 requiring the producer or official of factories or the owner of the cement to appear for payment of the amount of cess and in addition to cess recoverable, a sum of money double the amount of cess recoverable and on payment of such sum of money as may be determined, the appropriate authority shall refuse the cement seized or detained.
(3) If the producer or the transporter or the owner of such cement seized fails to comply with the notice issued or fails to pay the required amount of cess and penalty, the appropriate authority before or after initiating action under Section 9 and 10 of the Act may sell or auction such cement seized or detained and deposit the taxable amount to the government treasury, whereas the balance of the sales proceeds shall be refunded/surrendered to the producer/official of factory/owner of cement who will issue a receipt accordingly.
(4) The appropriate authority who sells or auctions or detains the cement seized shall give one copy of the treasury receipt or challan to the producer or the transporter or the owner of such cement.
(5) The appropriate authority to seize or detain the cement transported or stacked in the godown should not be below the rank of Inspector of Taxes.
(6) The appropriate authority to recover the cess payable and also to impose penalty at the checkpoint should not be below the rank of the Superintendent of Taxes, whereas in cases of realizing cess and penalty due from the cement while on transit in the checkpost where the officer incharge of the checkpost is the Inspector of Taxes then the power to realize the 4 | T H E M E G H A L A Y A C E M E N T C E S S R U L E S , 2 0 1 1 cess and penalty from the cement while on transit not be below the rank of the Inspector of Taxes.
(7) The appropriate authority to sell or auction the cement seized should not be below the rank of the Superintendent of Taxes.
J. Lyngdoh Commissioner & Secretary to the Govt. of Meghalaya Excise, Registration, Taxation and Stamps Department.
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FORM – 1 [See Rule 4 (5)] TIN QUARTER ENDING ______________________ CST QUARTERLY STATEMENT OF SALE/TRANSFER OF CEMENT.
Month Quantity of cement Sold/Transferred in MT.
Cess Paid in Rupees Remarks Total DECLARATION I ___________________________________ do solemnly declare that to the best of my knowledge and belief the information furnished in the above statement is true and complete and that it relates to the period from ________ to __________ Full name of the Proprietor/ Partner/Manager. (Signature)____________________ For_______________________ 6 | T H E M E G H A L A Y A C E M E N T C E S S R U L E S , 2 0 1 1 THE MEGHALAYA CEMENT CESS ACT & RULES THE MEGHALAYA CEMENT CESS RULES 2011.
FORM – 2 [See Rule 6 (3)] NOTICE OF SUBMISSION OF QUARTERLY SALE/TRANSFER STATEMENT AND PAYMENT OF PENALTY No…………………….. Dated………………………………………….
To __________________________________ __________________________________ Subject:- Submission of Quarterly Sale/Transfer Statement and payment of penalty thereof under the Meghalaya Cement Cess Act 2010.
Whereas you were found that you have failed to submit the quarterly Sale/Transfer Statement under the Meghalaya Cement Cess Act 2010 and the Meghalaya Cement Cess Rule 2011 for the quarter ending…………………………………………………... (here specify the period), I would therefore, request you to submit the same alongwith the amount of Cess and penalty as prescribed under the Rule framed there under on or before the……………………………………………….
Incase of your failure to comply with this reminder you will be liable for prosecution under Meghalaya Cement Cess Act 2010.
Appropriate Authority.
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FORM – 3 [See Rule 7 (2)] SEIZURE LIST In exercise of the power conferred upon me under Section…………… of the Meghalaya Cement Cess Act, 2010 read with Rule…………………… of the Meghalaya Cement Cess Rule 2011.I Shri/Smti ……………………………………………………………… Superintendent of Taxes/Inspector of Taxes…………………………………………………….. (Specify the name of the Circle/Checkpoint) seized/detained the……………………………. …………………………………… (Specify the vehicle No., and the quantity of Cement transported or the quantity of Cement stacked at the godown) from the possession of …………………………………(name of the official of the factory, etc. and address)today the …………………………………………………………………………(date, month and year) at about………………………………(time of seizure/detain) as the producer/transporter seems to have evade payment of cess/failed to pay the cess and penalty due under the Act. The list of documents seizes are as follows:- List of documents seized:-
1.
2.
3.
4.
5.
Witness (Full name & Signature of the witness):- Dated…………………………….. Signature of the The……………………………….. appropriate authority & Seal 8 | T H E M E G H A L A Y A C E M E N T C E S S R U L E S , 2 0 1 1 THE MEGHALAYA CEMENT CESS ACT & RULES THE MEGHALAYA CEMENT CESS RULES 2011.
FORM – 4 [See Rule 10 (2)] NOTICE UNDER SECTION 8 RULE 10 (2) No……………………….. Date…………………………… To _______________________________________ _______________________________________ Where as you found that you have transported cement through vehicle No………………… illegally without payment of cess as required under Section 6(2) of the Meghalaya Cement Cess Act 2010 or you have failed to pay the cess and penalty as prescribed under Section 7 & 8 of the Meghalaya Cement Cess Act 2010 you are therefore require to show cause within …………………………days from the date of issue of this notice as to why the quantity of……………………..MT/Bags of cement transported/stacked in your godown should not be sold/auctioned to enable the Government to recover the cess and penalty payable by you/your factory.
Failing which the above mentioned quantity of cement shall be sold/auctioned without further notice.
Dated………………………. Signature of the The…………………………. Appropriate authority.
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FORM – 5 [See Rule 5 (4)] THE CASH MEMORANDUM Name of the Producer/Seller M/S……………………………………….. (to be printed) Book No…………………….. Sl No…………………………… Tin Date…………………………..
Received in full the amount cess realized from the cement sold/transferred as follows:- Sl. No. Particular of goods Quantity Value of goods Cess realized Remark Rs. P. Rs. P.
TOTAL [(Rupees……………………………………………………………………. (cess)] Signature of the Producer/Manager/Agent.
Explanations:-
(1) Particulars of goods i.e. whether it is the white cement, grey cement etc.
(2) Cash memo book should be printed in triplicate i.e. original, duplicate and triplicate in different colours i.e. the word original should be printed in the 1st copy, the word duplicate in the 2nd copy and the word triplicate in the 3rd copy.
(3) The Book No. & Sl. No. should be printed in each and every cash memo sheet.
Eg. (1) Book No. 1 Sl. No. 1 Book No. 1 Sl. No. 2 Book No. 1 Sl. No. 3 i.e. upto 25 or 50 (cash memos as desired by the producer)
(2) Book No. 2 Sl No. 1 Book No. 2 Sl. No. 2
(4) If required the vehicle number should be written in the remarks column.
GTK cover page The Meghalaya Cement Cess Rules,2011