The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 78. Automation
(1) The Government shall endeavour to introduce and establish and automated data processing system for complementing the purpose of the Act, and for incidental and allied matters.
(2) In order to make effective the said system, the State Government may from time to time make Resolutions for regulating the interactions between the dealers, authorities appointed or constituted under the Act and the Government Treasury.
(3) The Regulations shall be published in the Official Gazette and may be made retrospective in any day not earlier than 1st April, 2003.
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