MEGHALAYA PURCHASE TAX (AMENDMENT) ACT, 1981

Act No. 08 of 1981

13th April, 1981

An Act further to amend the Meghalaya Purchase Tax Act (Assam Act XIX of 1967 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:-

S.1 Short title, extend and commencement

(1) This Act may be called the Meghalaya Purchase Tax (Amendment) Act, 1981.

S.2 Amendment of section 3 of the principal Act

In the Section 3 of the principal Act, for the existing sub-section (1) and the first and second provisos thereunder the following shall be substituted, namely:-

"(1) Subject to the provisions of this Act, every dealer in taxable goods shall be liable to pay tax on his turnover at the rates specified in column 3 of the Schedule to this Act;

Provided that the liability for payment of tax in respect of item 5 of the Schedule as substituted by the Meghalaya Purchase Tax (Amendment) act, 1981 shall commence on and from the 1st April 1981".

S.3 Substitution of the Schedule to the principal Act

For the existing Schedule to the principal Act the following shall be substituted, namely:-