Vidhi Codex

Bare Act

The Meghalaya Clinker Cess Act, 2015

Tax201515 sections

This Act levies a cess on clinker, the main ingredient of cement, produced in Meghalaya. It sets the rate of the cess, how it is collected and paid, and what the proceeds are used for. Not paying the cess attracts a penalty, and dues can be recovered by the competent authority.

Start reading →Read full ActSections
  1. 1. Short title extent and commencement
  2. 2. Definitions
  3. 3. Imposition of Cess
  4. 4. Rate of Cess
  5. 5. Application to the proceeds of the cess
  6. 6. Manner of collection and payment of the Cess
  7. 7. Penalty for non-payment of cess
  8. 8. Recovery of sum dues
  9. 9. Offences
  10. 10. Offences by companies
  11. 11. Protection of action taken in good faith
  12. 12. Competent Authority to recover, enforce payment of tax, hear appeals and exercise powers under the Act
  13. 13. Bill or cash memorandum to be issued at the time of lifting of clinker
  14. 14. Power to make rules
  15. 15. Power to remove difficulties

PDF: pending for this language.