Insertion of new Section 3A

In the Meghalaya Professions, Trades, Callings and Employments Taxation Act (Assam Act VI of 1947 as adapted and amended by Meghalaya) hereinafter referred to as the Principal Act, after the existing Section 3, a new Section 3A shall be inserted namely.- "3A. Registration and Enrolment. -

1. (1) Every employer (not being an officer of a Government Entity) liable to pay tax under section 3 shall obtain a certificate of registration from the Assessing authority in the manner as may be prescribed.
2. (2) Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the Assessing authority in the manner as may be prescribed.
3. (3) Notwithstanding anything contained in this section, where a person is a citizen of India and is in employment of any diplomatic or consular office or trade commission of any foreign country situated in any part of Meghalaya, such person, if liable to pay tax, shall obtain a certificate of enrolment as provided in sub-section
4. (2) and pay the tax himself. (4)
   • (a) Every employer required to obtain a certificate of registration shall, within ninety days of his becoming liable to pay tax, apply for a certificate of registration to the Assessing authority in the prescribed form, and the Assessing authority shall grant him such certificate, if the application is in order;
   • (b) Every person referred to in sub-section
5. (2) or sub-section
6. (3) under this Act, shall apply for a certificate of enrolment to the Assessing authority in the prescribed form along with a receipted copy as proof of payment of tax.
   • (c) The Assessing authority, within thirty days of the receipt of the application referred in clause
   • (a) and clause (b), shall grant the person a certificate of Registration/ Enrolment in the manner as may be prescribed"