Bare Act
The Meghalaya Electricity Duty (Amendment and Validation) Act 2019
This Act amends the Meghalaya Electricity Duty laws to modify the definition of energy consumers and validates electricity duties collected previously. It specifically adds any person or organization generating energy to those subject to the duty, ensuring broader coverage. Crucially, the legislation validates all past collections and administrative actions taken under the original Act, even if contested in court. This means existing revenues cannot be refunded and legal challenges against previous levies are barred, providing certainty to the state regarding its electricity tax revenue and repealing a temporary ordinance to establish a permanent legal basis for these fiscal measures and administrative actions.
PDF: pending for this language.