The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)
Section 5. Exercise of powers and authorities
The authorities competent to recover and enforce payment of Cess hear appeals and exercise powers and functions incidental thereto under the Meghalaya Sales tax ( Assam Act XVII of 1947 as adapted by Meghalaya) and rules framed there under shall, within the local limits of their jurisdiction be the authorities competent to exercise the corresponding powers and functions under this Act and the rules so prescribed.
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