MEGHALAYA FINANCE (SALES TAX) (FOURTH AMENDMENT) ACT, 1981

Act No. 10 of 1981

15th April, 1981

An Act further to amend the Meghalaya Finance (Sales Tax) Act (Assam Act XI of 1956 as adapted and modified by Meghalaya) (hereinafter referred to as the principal Act). Be it enacted by the Legislature of Meghalaya in the Thirty-second Year of the Republic of India as follows:-

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S.1 Short title, extend and commencement

(1) This Act may be called the Meghalaya Finance (Sales Tax) (Fourth Amendment) Act, 1981.

(2) It shall have the like extent as the principal Act.

(3) It shall be deemed to have come into force on and with effect from the date of commencement of the principal Act.

S.2 Insertion of new Sections 13A, 13B and 13C in the principal Act

In the principal Act, after Section 13, the following sections shall be inserted, namely:-

S.13A Prohibition to collect excess tax

(1) No person shall collect any sum by way of tax in respect of sale of any goods on which by virtue of Section 3 read with the Schedule attached to this Act no tax is payable.

(2) No person who is not a registered dealer and liable to pay tax in respect of any sale, shall collect on the sale of any goods any sum by way of tax from any other person and no registered dealer shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act.

S.13B Forfeiture of excess tax, etc.

(1) If any person,-

(i) not being a dealer liable to pay tax under this Act, collects any sum by way of tax, or
(ii) being a registered dealer collects any sum by way of tax in excess of the tax payable by him, or
(iii) otherwise collects tax in contravention of the provisions of Section 13A.

any sum collected by that person by way of tax in contravention of Section 13A shall be forfeited to the State Government and when any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons concerned giving such details and in such manner as may be prescribed.

(2) Where the Commissioner has reason to believe that any person has wilfully contravened provisions of Section 13A, the Commissioner may impose upon such person a penalty of an amount not exceeding two thousand rupees or double the sum collected by such person by way of tax in contravention of the provisi

S.13C Payment to sum forfeited, etc.

(1) The amount of penalty levied and/or the sum forfeited to the State Government under Section 13B shall be paid by the dealer or the person liable therefor in Government Treasury by such date as may be specified in a notice issued by the Commissioner for this purpose, being a date not earlier than thirty days from the date of service of the notice:

Provided that the Commissioner may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of payment imposed under Section 13B or the sum forfeited by instalments.

(2) Any penalty imposed or sum forfeited under Section 13B which remains un-paid after the date specified in the notice for payment or after the extended date of payment and any instalment not duly paid shall be recoverable as an arrear of land revenue.

(3) Notwithstanding anything contained in this Act or in any other law for the time being in force where any sum collected by a person by way of tax in c