The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)
State Act of Meghalaya · Act 1 of 200521 provisions
The enactment
| Long title | An Act to provided of tax on luxuries. Whereas, it is expedient to provide for the imposition of tax on luxuries and for matters connected therewith. |
|---|---|
| Type | Act |
| Citation | Act 1 of 2005 |
| Year | 2005 |
| Jurisdiction | State of Meghalaya |
| Ministry | Meghalaya Law Department |
| Status | In force as published by the source |
| Provisions published | 21 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Taxing Authority
- Section 4 Incidence of Tax
- Section 5 Levy of Tax
- Section 6 Licence
- Section 7 Returns and Payment of Tax
- Section 8 Interest
- Section 9 Assessment of tax, imposition of penalty and determination of interest
- Section 10 Refund
- Section 11 Accounts
- Section 12 Production and inspection of accounts and search of premises.
- Section 13 Search and seizure
- Section 14 Appeal, Revision, and Review.
- Section 15 Bar to certain proceedings
- Section 16 Power to take evidence
- Section 17 Offences, penalties
- Section 18 Liability to prosecution
- Section 19 Compounding of Offences
- Section 20 Power to make rules
- Section 21 Power to remove difficulties
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