The Meghalaya Tax (On Luxuries) Act, 2004
The Meghalaya Tax (On Luxuries) Act, 2004
Tax200421 sections
This Act provides the legal framework for the State of Meghalaya to levy taxes on specific types of commodities enjoyed over and above basic necessities, referred to as "Luxuries" as listed in the Schedule. It defines key administrative terms like 'Licence Stockist' and identifies 'Prescribed Authorities'. Citizens must adhere to rules framed under this Act, as the law empowers the State Government to appoint the date it comes into force and determine penalties through subsidiary legislation.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Taxing Authority
- 4. Incidence of Tax
- 5. Levy of Tax
- 6. Licence
- 7. Returns and Payment of Tax
- 8. Interest
- 9. Assessment of tax, imposition of penalty and determination of interest
- 10. Refund
- 11. Accounts
- 12. Production and inspection of accounts and search of premises.
- 13. Search and seizure
- 14. Appeal, Revision, and Review.
- 15. Bar to certain proceedings
- 16. Power to take evidence
- 17. Offences, penalties
- 18. Liability to prosecution
- 19. Compounding of Offences
- 20. Power to make rules
- 21. Power to remove difficulties
PDF: pending for this language.