The Meghalaya Cement Cess Act, 2010

(1) This Act may be called the Meghalaya Cement Cess Act, 2010. (2) It shall extend to the whole of the Meghalaya. (3) It shall come into force at once.

In this Act unless the context otherwise requires: (a) 'Act', means the 'Meghalaya Cement Cess Act, 2010; (b) 'Cement', means the cement produced by the Cement Factories within the State of Meghalaya; (c) 'Cess', means a cess leviable under Section 3 on cement produced; (d) 'Godown', means any stack-yard or warehouse where the finished products (manufactured cement) is stacked for sale or transfer; (e) 'Government', means the Government of the State of Meghalaya; (f) 'prescribed', means 'prescribed by the Rules made under this Act; (g) 'Produce', means goods manufactured from raw materials. (h) 'remove' means to transport the Cement from the dumping place for transfer or trading, and (i) 'Section', means a section of this Act.

(1) The Government may by notification in the Official Gazette make Rules for carrying out the purpose of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely: (a) the manner of collection and payment of cess; (b) the time within which cess and penalty (under Section 7) shall be paid; (c) the Authority which may impose penalty under Section 7; (d) the Authority which may detain and sell the cement under Section 8; (e) the manner in which the cess shall applied for the purpose of this Act; (f) the form or receipts for payment of cess, and (g) any other matter that may have to be prescribed.

If any difficulty arises in giving effect to any provision of this Act the State Government may, by general or special order, do anything not inconsistent with such provision for the purpose of removing the difficulty: Provided no order of removal of such difficulty shall be made after the expiry of the period of two years from the date of commencement of this Act.