The Meghalaya Minerals Cess Act, Act No. 7 of 1988 (Act No. 7 of 1988)
Section 8. Recovery of sums due
Any tax due under this Act including any penalty under Section 7 if not paid within the time prescribed, shall be recoverable by detaining and selling by the authority prescribed in this behalf any mineral belonging to such person and if the sum cannot be so recovered the same shall be recoverable as if were an arrear of land revenue.
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