The Meghalaya Settlement of Arrears
The Meghalaya Settlement of Arrears
General202220 sections
This Act sets up a one-time scheme in Meghalaya to settle arrears of tax, interest and penalty under the State's taxation laws. Eligible dealers can apply within a set period, withdraw pending appeals, and after verification by the assessing officer receive remission and amnesty on part of their dues. No refunds are given under the scheme, and a grant can be revoked if its conditions are broken.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Adjustment of any payment made under relevant act and settlement of arrears of tax, interest, surcharge, penalty, if any
- 4. Eligibility
- 5. Extent of applicability and duration
- 6. Procedure for application
- 7. Withdrawal of appeal
- 8. Verification by assessing officer
- 9. Grant of remission and amnesty
- 10. Provided that, no order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard.
- 11. Provided that, an appeal shall be re-instated on application made in this behalf to the Appellate Authority within sixty days from the date of issue of the order of revocation.
- 12. Resolution of dues
- 13. No refund under this scheme
- 14. Powers of authorities
- 15. Power to make rules
- 16. Power of the Commissioner
- 17. Interpretation
- 18. Power to remove difficulties
- 19. Bar to proceedings in civil court
- 20. Repeal and saving
PDF: pending for this language.