The Meghalaya Cement Cess Act, 2010 (Act No. 5 of 2011)

The 4th January , 2011.
No.LL(B)137/2010/22. —The Meghalaya Cement Cess Act, 2010 (Act No. 5 of 2011)
is hereby published for general information.
MEGHALAYA  ACT NO. 5 OF 2011.
(As passed by the Meghalaya Legislative Assembly)
Received the assent of the Governor on 30th December, 2010.
Published in the Gazette of Meghalaya Extra-Ordinary issue dated 4th January, 2011.
MEGHALAYA CEMENT CESS Act I 2010 
An 
Act 
to provide for the levy and collection ofce,ss on cement manufactured ~md 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 ;­
Short title, 
extent and ' 
1. (1) This Act , may be called the Meghalaya 
Cement Cess Act 
commencement 
(2) It shall extend to the wh()le of the of 
Meghalaya 
(3) It shall come into force at once 
Defihilions 2. In this Act unless the context otherwl3e 
requires ­
(a) 'Act', means the ' Meghalaya Cement Cess 
Act, 2010; 
(b) 'Cement', means the cem~nt prodUced by 
the Cement Factories within the State of 
Meghalaya; 
(c) 'Cess'; means a ceSs leviable under Section 
3 on cement produced; 
(d) 'Godown', means any stack-yard or 
warehouse where the finished products 
(manufactured cement) is stacked for sale or 
transfer; 
,(e) 'Government',means the Government of the 
State of Meghalaya; 
(f) 'prescribed', means 'prescribed by the Rules 
made under this Act; 
(g) 	 'Produce', means goods manufactured from 
raw material~. 
(h) 	 'remove' means to transport the Cement 
from the dumping: place for transfer or 
trading, and ' . 
(i) 'Section', means a section of this Act. 
Legislature
sports.
Court
arrear of
incidental
Added
Power to make 
Rules 
14. (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
(a) the .manner of collection and payment of 
cess; 
(b) the time within which cess and penalty 
(under Section 7) sha" be paid; . 
(c) the Authority which may impose penalty 
under Section 7; 
(d) the Authority which may detain and sell 
he cement under Section 8; 
(e) the manner in . which the cess shall 
applied for the purpose of this Act; 
(f) the form or receipts for payment of 
cess, and 
(g) any other matter that may have to be 
prescribed 
Power to remove 
difficulties 
15. If any difficulty arises in giving effect· to 
any provision of this Act the State 
Government may, by general or specia\ 
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. 
L. M. SANGMA, 
Secretary to the Govt of Meghalaya, 
Law Department 

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