Section 12. Competent Authority to recover, enforce payment of tax, hear appeals and exercise powers under the Act.

The authorities competent to recover and enforce payment of cess, hear appeals and exercise powers and funct ions incidental thereto under the Meghalaya Value Added Tax Act 2003, and rules framed thereunder shall, within the local limits of the jurisdiction, be the authorities competent to exercise the corresponding powers and functions under this Act or the rules so prescribed.