section 12
Power to make rules.
The Meghalaya Minerals Cess Act, 1988Tax198812 sections
Statutory text
- (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 power such rules may provide for all or any of the following matters, namely-
- (i) The manner of levy and payment of the tax;
- (ii) The time within which the tax and penalty (under Section 7) shall be paid; (iii)The authority which may impose penalty under Section 7; (iv)The authority which may detain and sell the minerals under Section 8;
- (v) The manner in which the Cess shall be applied for the purpose of this Act; (vi)The form of receipts for payment of the tax; and
- (vii) Any other matter that may have to be prescribed.
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