The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)
State Act of Meghalaya · Act 5 of 200219 provisions
The enactment
| Long title | An Act to provide for levy of Cess on Mobile Phone Connection |
|---|---|
| Type | Act |
| Citation | Act 5 of 2002 |
| Year | 2002 |
| Jurisdiction | State of Meghalaya |
| Ministry | Meghalaya Law Department |
| Status | In force as published by the source |
| Provisions published | 19 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definition
- Section 3 Levy and collection of Cess
- Section 4 Liability of operator to pay the tax
- Section 5 Exercise of powers and authorities
- Section 6 Registration
- Section 7 Registration Certificate not transferable
- Section 8 Information to be furnished regarding changes in business etc.
- Section 9 Certificate of Registration to continue in certain circumstances.
- Section 10 Furnish of returns
- Section 11 Prohibition against collection of tax in certain cases and imposition or penalty
- Section 12 Bill or cash memorandum to be issued to a customer.
- Section 13 Account
- Section 14 Declaration in respect of an operation which is a firm, company etc.
- Section 15 Offences and imposition of penalty
- Section 16 Cognizance of Offcences
- Section 17 Power to make Rules
- Section 18 Power to remove dificulties
- Section 19 Repeal
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