MEGHALAYA TAXATION LAWS (AMENDMENT) ACT, 1991

Act No. 12 of 1991

06th August, 1991

An Act further to amend the Meghalaya Sales Tax Act and the Meghalaya Finance (Sales Tax) Act. Be it enacted by the Legislature of the State of Meghalaya in the Forty-second Year of the Republic of India as follows:-

S.1 Short title

This Act may be called the Meghalaya Taxation Laws (Amendment) Act, 1991.

S.2 Amendment of the Meghalaya Sales Tax Act

In section 34 of the Meghalaya Sales Tax Act Assam Act XVII of 1947 as adapted and amended by Meghalaya, after sub-section (4), the following new sub-section (5) shall be inserted, namely:-

• (5) Notwithstanding anything contained in sub-section (2) or sub-section (3) the State Government may, by notification, direct that in respect of any sale to any person or class of persons, department, body or authority as may be satisfied therein, the tax payable under this Act shall be deposited in Government treasury by such persons or, as the case may be, class of persons, department, body or authority in such manner and subject to such conditions as may be laid down in the notification.

S.3 Amendment of the Meghalaya Finance (Sale Tax) Act

In section 22 of the Meghalaya Finance (Sale Tax) Act (Assam Act XI of 1956 as adapted and amended by Meghalaya) after subsection (4), the following new sub-section (5) shall be inserted namely:-

• (5) Notwithstanding anything contained in sub-section (2) or sub-section (3) the State Government may, by notification, direct that in respect of any sales to any person or class of persons, department, body or authority as may be satisfied therein, the tax payable under this Act shall be deposited in Government treasury by such persons or, as the case may be, class of persons, department, body or authority in such manner and subject to such conditions as may be laid down in the notification.