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The Meghalaya Settlement of Arrears (Under the State Taxation Acts) Act, 2020 (Act No. 16 of 2020)

Meghalaya

to provide for securing the interest of Revenue Collection by the Government of Meghalaya, and to reduce the arrears arising out of the enactments administered by the Commercial Taxes Department and matters incidental thereto.

Act number
16 of 2020
Ministry
Meghalaya Law Department
Department
Law Department
Enacted
20 Nov 2020

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.

20 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definitions
  3. Section 3Adjustment of any payment made under relevant act and settlement of arrears of tax, interest, surcharge, penalty, if any
  4. Section 4Eligibility
  5. Section 5Extent of applicability and duration
  6. Section 6Procedure for application
  7. Section 7Withdrawal of appeal
  8. Section 8Verification by assessing officer
  9. Section 9Grant of remission and amnesty
  10. Section 10Revocation of grant
  11. Section 11Bar on re-opening of settled cases
  12. Section 12Resolution of dues
  13. Section 13No refund under this scheme
  14. Section 14Powers of authorities
  15. Section 15Power to make rules
  16. Section 16Power of the Commissioner
  17. Section 17Interpretation
  18. Section 18Power to remove difficulties
  19. Section 19Bar to proceedings in civil court
  20. Section 20Repeal and saving