The Meghalaya ( Mobile Phone commencement Connection) Cess Act, 2002
The Meghalaya ( Mobile Phone commencement Connection) Cess Act, 2002
The Meghalaya Mobile Phone Connection Cess Act of 2002 regulates mobile telephony in Meghalaya, India, by imposing a one-time tax of five hundred rupees on every mobile phone connection. This law applies to mobile network operators, who are responsible for registering their businesses, maintaining accounts, filing returns, and paying the tax directly to the state government. It matters because it generated state revenue during the early rise of mobile telecommunications. The act protects consumers by penalizing operators who overcharge or collect unauthorized fees, while imposing strict fines and imprisonment for tax evasion and fraudulent reporting.
- 1. Short title, extent and commencement
- 2. Definition
- 3. Levy and collection of Cess
- 4. Liability of operator to pay the tax
- 5. Exercise of powers and authorities
- 6. Registration
- 7. Registration Certificate not transferable
- 8. Information to be furnished regarding changes in business etc.
- 9. Certificate of Registration to continue in certain circumstances.
- 10. Furnish of returns
- 11. Prohibition against collection of tax in certain cases and imposition or penalty
- 12. Bill or cash memorandum to be issued to a customer.
- 13. Account
- 14. Declaration in respect of an operation which is a firm, company etc.
- 15. Offences and imposition of penalty
- 16. Cognizance of Offcences
- 17. Power to make Rules
- 18. Power to remove dificulties
- 19. Repeal
PDF: pending for this language.