CourtMesh

Section 5: Certain refunds to be made when declarations cease to have effect.

The Meghalaya Provisional Collection of Taxes Act,1979 (Act 6 of 1980)State Act of Meghalaya · Act 6 of 1980

(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the Sixtieth day after the day on which the Bill containing it was introduced, refunds shall be made of all State taxes or duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision:

Provided that the rate at which refunds of any tax or duty may be made under this subsection shall not exceed the difference between the rate of such tax or duty in force when the Bill was introduced.

(2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of section (2) of Section 4, refund shall be made of all taxes or duties collected which would not have been collected if the declaration in respect of it has not been made.

Where this provision sits

ActThe Meghalaya Provisional Collection of Taxes Act,1979 (Act 6 of 1980)
Section5
Marginal noteCertain refunds to be made when declarations cease to have effect.
JurisdictionState of Meghalaya
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Meghalaya Provisional Collection of Taxes Act,1979 (Act 6 of 1980) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.