Act No. 05 of 2011
04th January, 2011
An Act to provide for the levy and collection of cess on cement manufactured and produced within the State of Meghalaya for development of education and sports and for the matters connected therewith. Be it enacted by the Legislature of the State of Meghalaya in the Sixty-first year of the Republic of India as follows :-
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(1) This Act may be called the Meghalaya Cement Cess Act
(2) It shall extend to the whole of the State of Meghalaya
(3) it shall come into force at once
In this Act unless the context otherwise requires -
On and from the coming Into force of this Act, there shall be levied and collected a cess on produced Cement from any person or factory who produce cement within the State.
The rate of cess to be levied and collected from Cement under Section 3 shall be rupees twenty per metric tonne.
The proceeds of cess collected under this Act shall first be credited to the Consolidated Fund of the State to be utilised, after due appropriation made by the Legislature by law, for the purpose of--
(1) The cess under this Act shall be leviable and payable in the manner as may be prescribed.
(2) Unless the cess due under this Act has been paid no person shall remove or transport or attempt to remove or transport any produced cement from any factory, stack-yard, warehouse and godown for sale or transfer.
If any cess payable under this Act is not paid within such period as may be prescribed it shall be deemed to be in arrears and the Authority prescribed in this behalf may impose on the person producing or removing cement a penalty not exceeding the amount of cess in arrears, in addition to cess payable:
Provided that before imposing the penalty such person shall be given an opportunity of being heard and if the said Authority is satisfied that the default was for good and sufficient reason, no penalty shall be imposed under this section.
Any cess due under this Act including any penalty under Section 7, if not paid within the time prescribed, shall be recoverable by detaining and selling by the Authority prescribed in this behalf any cement belonging to such person or factory and if the sum cannot be so recovered the same shall be recoverable as if it were an arrear of land revenue.
(1) Whoever evades payment of the cess under this Act shall on conviction by a Court be punishable with imprisonment for a term which may extend to six months or with fine which may extend to Rupees twenty thousand or with both and no court inferior to that of a magistrate of the First Class shall try any such offence under this Act.
(2) No court shall take cognisance of any offence under this Act or under the Rules made thereunder except with the previous sanction of the Commissioner of Taxes.
Where an offense under this Act has been committed by a company, every person who at the time the offense was committed was in-charge of, and was responsible for the conduct of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be prosecuted against and punished accordingly.
Provided that such person shall not be liable to any punishment under this section if he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offence.
No suit, prosecution or legal proceedings shall lie against the Government or any of its officers or staff for anything done or intended to be done in good faith under this Act or the Rules made thereunder.
The authorities competent to recover and enforce payment of cess, hear appeal and exercise powers and functions incidental thereto under the Meghalaya Value Added Tax Act 2003, and Rules framed thereunder shall, within the local limits of the jurisdiction, be the authorities competent to exercise the corresponding powers and functions under this Act under Rules so prescribed.
At the time of removal or lifting or transport any manufactured cement from the factory, stack-yard, warehouse and godown for sale or transfer, the factory or the person or the operator responsible for effecting removal or transportation of such manufactured cement, shall issue to the customer or person lifting the goods, a bill or cash memorandum serially numbered, signed by him or his employee or manager or agent showing therein such particulars as may be prescribed and shall retain the counterfoil or duplicate copy of such bill or cash memorandum and preserve it for a period not less than eight years and shall also make proper account for the same.
(1) The Government may by notification in the Official Gazette make Rules for carrying out the purpose of this Act
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely -
If any difficulty arises in giving effect to any provision of this Act the State Government may, by general or special order, do anything not inconsistent with such provision for the purpose of removing the difficulty:
Provided no order of removal of such difficulty shall be made after the expiry of the period of two years from the date of commencement of this Act.
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