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Home›State Acts›The Meghalaya Tax (On Luxuries) Act, 2004›section 5

section 5

Levy of Tax

The Meghalaya Tax (On Luxuries) Act, 2004
Tax200421 sections
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Statutory text

The tax payable by a stockist under this Act shall be levied on his turnover of stock of luxuries during any period as prescribed.

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← section 4section 6 →

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Contents

21 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Taxing Authority
  4. 4Incidence of Tax
  5. 5Levy of Tax
  6. 6Licence
  7. 7Returns and Payment of Tax
  8. 8Interest
  9. 9Assessment of tax, imposition of penalty and determination of interest
  10. 10Refund
  11. 11Accounts
  12. 12Production and inspection of accounts and search of premises.
  13. 13Search and seizure
  14. 14Appeal, Revision, and Review.
  15. 15Bar to certain proceedings
  16. 16Power to take evidence
  17. 17Offences, penalties
  18. 18Liability to prosecution
  19. 19Compounding of Offences
  20. 20Power to make rules
  21. 21Power to remove difficulties
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