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

Meghalaya

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.

Act number
1 of 2005
Ministry
Meghalaya Law Department
Department
Law Department
Enacted
4 Jan 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

21 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definitions
  3. Section 3Taxing Authority
  4. Section 4Incidence of Tax
  5. Section 5Levy of Tax
  6. Section 6Licence
  7. Section 7Returns and Payment of Tax
  8. Section 8Interest
  9. Section 9Assessment of tax, imposition of penalty and determination of interest
  10. Section 10Refund
  11. Section 11Accounts
  12. Section 12Production and inspection of accounts and search of premises.
  13. Section 13Search and seizure
  14. Section 14Appeal, Revision, and Review.
  15. Section 15Bar to certain proceedings
  16. Section 16Power to take evidence
  17. Section 17Offences, penalties
  18. Section 18Liability to prosecution
  19. Section 19Compounding of Offences
  20. Section 20Power to make rules
  21. Section 21Power to remove difficulties