CourtMesh

Section 3: Taxing Authority

The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)State Act of Meghalaya · Act 1 of 2005

(1) The State Government shall appoint the Prescribed Authority and such other persons as appointed under subsection (1) of Section 8 of the Meghalaya Sales Tax Act, (Assam Act XVII of 1947 as adapted by Meghalaya) to assist the Prescribed Authority for carrying out the purpose of this Act with area or areas as specified under the said Act over which such persons have been exercising jurisdiction.

(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and such duties as may required by or under this Act.

(3) The Prescribed Authority and the persons appointed under sub-section (1) shall be deemed to the public servants within the meaning of Section 21 of Indian Penal Code.

(4) Subject to such conditions and restrictions as may be prescribed, the Prescribed Authority may, by order in writing, delegate any of its powers and duties under this Act.

(5) No suit, prosecution or other proceedings shall lie against the Prescribed Authorities or the persons appointed under sub-section (1) for anything which is in good faith done or intended to be done under this Act or the Rules made there under.

Where this provision sits

ActThe Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)
Section3
Marginal noteTaxing Authority
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 Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005) 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.