Vidhi Codex

The Meghalaya Minerals Cess Act, 1988

The Meghalaya Minerals Cess Act, 1988

Tax198812 sections

The Meghalaya Minerals Cess Act of 1988 regulates the trading of specific minerals, namely coal, sillimanite, limestone, and fireclay, within the state of Meghalaya. It applies to any individual or business transporting these mined minerals from dumping grounds for commercial purposes. The law imposes a specific tax per metric tonne on these resources. This legislation matters because it secures crucial funding for public welfare; the collected tax revenue is specifically earmarked to fund primary education and to develop and restore the local mining areas. Failure to pay can result in steep fines, mineral confiscation, or even jail time.

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 tax
  6. 6. Manner of collection and payment of the tax.
  7. 7. Penalty for nonpayment of tax
  8. 8. Recovery of sums due
  9. 9. Offences
  10. 10. Offences by companies.
  11. 11. Protection of action taken in good faith
  12. 12. Power to make rules.

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