Bare Act

The Meghalaya Provisional Collection of Taxes Act, 1979

This Act empowers the State Government to make tax provisions effective immediately rather than waiting for a Bill to fully pass into law. It allows the insertion of a declaration into a Legislative Bill regarding taxes or duties, ensuring public interest is served by immediate collection. This temporary power lasts at most sixty days or until the Bill becomes an eventual law. If this temporary collection continues beyond the permitted time, the government must refund any excess taxes collected. Essentially, it provides a legal shortcut for faster tax administration while protecting taxpayers from overcharging through mandatory refunds.

PDF: pending for this language.