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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 2

Title: Definition

State: Meghalaya

Year: 2002

in this act unless the context otherwise requires a act means the meghalaya mobile phone connection cess act 2002 b authorised officer means the officer competent to collect the cess and exercise the power

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 3

Title: Levy and collection of Cess

State: Meghalaya

Year: 2002

be levied and collected a one time cess at the rate of rupees five hundred per mobile phone connection including existing connection at the commencement of this act

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 1

Title: Short title, extent and commencement

State: Meghalaya

Year: 2002

1 this act may be called the meghalaya mobile phone commencement connection cess act 2002 2 it extends to the whole of the state of meghalaya 3 it shall be

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 10

Title: Furnish of returns

State: Meghalaya

Year: 2002

1 every registered operator shall furnish returns showing total mobile phone connection for such periods on such dates and to such authority as may be prescribed 2 if operator discovers

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 13

Title: Account

State: Meghalaya

Year: 2002

every operator who is required so to do by the authorised officer shall keep as account of the connection by him in such form as may be prescribed 2 the commissioner of taxes by notice in writing

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 19

Title: Repeal

State: Meghalaya

Year: 2002

do anything not inconsistent with such provision for the purpose of removing the difficulty the meghalaya mobile phone connection cess ordinance 2002 ordinance no 3 of 2002 is hereby repealed

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 4

Title: Liability of operator to pay the tax

State: Meghalaya

Year: 2002

1 the cess leviable under this act shall be paid to government by a operator 2 if a person other than the operator is for the time being incharge of the operation then such person shall...

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 5

Title: Exercise of powers and authorities

State: Meghalaya

Year: 2002

the authorities competent to recover and enforce payment of cess hear appeals and exercise powers and functions incidental thereto under the meghalaya sales tax assam act xvii of 1947 as adapted by meghalaya and rules framed...

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 6

Title: Registration

State: Meghalaya

Year: 2002

1 no operator who is liable to pay cess under section 3 shall run the business unless he possess a valid certificate of registration as provided under this act provided that such operator who at the...

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The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) Section 7

Title: Registration Certificate not transferable

State: Meghalaya

Year: 2002

save as otherwise provided i n section 9 certificate of registration shall be personal to the operator to whom it is granted and shall not be transferable

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