The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)
Section 4. Liability of operator to pay the tax
(1) The cess leviable under this Act shall be paid to Government by a operator.
(2) If a person other than the operator is for the time being incharge of the operation then such person shall jointly and severally be liable to pay the Cess.
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.
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