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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)

Meghalaya

An Act to provide for levy of Cess on Mobile Phone Connection

Act number
5 of 2002
Ministry
Meghalaya Law Department
Department
Law Department
Enacted
7 May 2002
In force from
18 Jan 2002

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.

19 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definition
  3. Section 3Levy and collection of Cess
  4. Section 4Liability of operator to pay the tax
  5. Section 5Exercise of powers and authorities
  6. Section 6Registration
  7. Section 7Registration Certificate not transferable
  8. Section 8Information to be furnished regarding changes in business etc.
  9. Section 9Certificate of Registration to continue in certain circumstances.
  10. Section 10Furnish of returns
  11. Section 11Prohibition against collection of tax in certain cases and imposition or penalty
  12. Section 12Bill or cash memorandum to be issued to a customer.
  13. Section 13Account
  14. Section 14Declaration in respect of an operation which is a firm, company etc.
  15. Section 15Offences and imposition of penalty
  16. Section 16Cognizance of Offcences
  17. Section 17Power to make Rules
  18. Section 18Power to remove dificulties
  19. Section 19Repeal