The Meghalaya Clinker Cess Act, 2015(Act No.4 of 2015)

Postal Registration No. N. E.-771/2006-2008
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The Gazette of Meghalaya
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 30 Shillong, Monday, March 30, 2015,
PART-IV
GOVERNMENT OF MEGHALAYA
LAW (B) DEPARTMENT
ORDERS BY THE GOVERNOR
NOTIFICATION
The 30th March, 2015.
9th Chaitra-1937 (S. E.)
No.LL(B)22/2015/8.-The Meghalaya Clinker Cess Act, 2015 (Act NO.4 of 2015)
is hereby published for general information.
MEGHALAYA ACT NO.4 OF 2015.
(As passed by the Megha/aya Legislative Assembly)
Received the assent of the Governor on 29th March, 2015.
Published in the Gazette of Meghalaya Extra-Ordinary issue dated 30th March, 2015.
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172 THE GAZETTE OF MEGHALAYA (EXTRAORDINARy) MARCH 30 , 2015
THE MEGHALAYA CLINKER CESS ACT, 2015
An
Act
[PART-IV
to provide for the levy and collection of Cess on Clinker within the State of Meghalaya for promotion of
education and for the matters connected therewith .
Be it enacted by the legislature of the State of Meghalaya in the Sixty-sixth Year of the Republic
of India as follows :-
Short title extent 1. (1) This Act may be called the Meghalaya Clinker Cess Act , 2015.and
commencement (2) It shall extend to the whole of the State of Meghalaya .
(3) It shall come into force at once .
Definitions 2. In this Act , unless the context otherwise requires -
(a) 'Act' means the Meghalaya Clinker Cess Act , 2015;
(b) 'Cess ' means a cess leviable or collection of Cess under Section 3;
(c) 'Clinker ' means the manufactured clinker produced by the clinker
factories within the State of Meghalaya.
(d) 'Godown' means any stock - yard or warehouse where clinker is
stocked for sale or transfer;
(e) 'Government' means the Government of the State of Meghalaya .
(f) 'manufacture' means clinker produced by factories, industrial units
or cement companies ;
(g) 'prescribed ' means prescribed by rules made under this Act;
(h) 'section' means a Section of this Act; and
(i) 'remove' means to transport the Clinker from the dumping place for
transfer or trading.
Imposition of 3. On and from the coming into force of this Act, there shall be levied and
Cess collected a cess on Clinker from any person or factory who manufacture
or produce Clinker within the State according to the provisions of this Act.
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PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARy) MARCH 30, 2015 173
Rate of Cess
Application to the
proceeds of the
cess
Manner of
collection and
payment of the
Cess
Penalty for
non-payment
of cess
Recovery of sum
dues.
4. (1) The rate of cess to be levied and collected from Clinker under Section
3 shall be rupees twenty per metric tonne.
(2) The rate of cess may be revised by the Government by notification
in the official Gazette as and when the Government deems it
necessary.
5. The proceeds of cess collected under this Act shall first be credited to the
Consolidated Fund of the State to be utilized, after due appropriation made
by the Legislature by law, for the purpose of:-
(a) promotion of Education; and
(b) matters connected for providing additional financial support for the
development of Education.
6. (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
manufactured clinker from any factory, stock-yard, warehouse and
godown for sale or transfer.
7. If any cess payable under this Act is not paid within such period as may be
prescribed, it shall be deemed to be in arrear and the authority prescribed
in this behalf may impose on the person manufacturing or removing clinker
a penalty not exceeding the amount of cess in arrears, in addition to the
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 reasons, no penalty shall be imposed
under this section.
8. Any cess due under this Act, including 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 clinker 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.
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174 THE GAZ ET:rE OF M:::GHAL AYA (EXTRAORDINARY) MARCH 30, 2015 [PART-IV
Offences
Offences by
companies
Protection of
action taken in
good faith
Competent
Authority to
recover, enforce
payment of tax,
hear appeals and
exercise powers
under the Act.
Bill or cash
memorandum to
be issued at the
time of lifting of
clinker
9. (1) Whoever evades payment of the cess under this A ct sha ll on
conviction by a court be punishable with imprisonment for a t erm
which may extend to six months of with fine which may extend to
rupees twenty thousand or with both and no court inf erior to that of a
magistrate of the first class shall try any such offence u nder this Act.
o
(2) No court shall take cognisance of any offence under this Act or under
the rules made thereunder except with the pre vious sanction of the
Commissioner of Taxes.
10. Where an offence under this Act has been committed by a company, every
person w ho at the time the offence committed was in charge o f, and was
responsible for the conduct of the comp any, as well as the compan y, shall
be deemed to be guilty of the offence and shall be liable to be pro secuted
against and punished accordingly:
Provided that s uch person shall not be liable to any pun ishment under
this sec tion if he proves that the offence was committ ed without his
knowledge an d th at he had exercised all due d iligence to p revent the
commission of such offence.
11. No suit, prosecut ion or legal proceedings shall lie against the Government
or any of its off icers or staff for anything done or int ended to be done in
good faith unde r this Act or the rules mad e thereunder.
12. The au thorities competent to rec over and enforce payment of cess ,
hear appeals and exercise powers and funct ions 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 t he corresponding p owers and functions under this Act or
the rules so prescribe d.
13. At the t ime of remova l or lifting or transport of any manufactured clinker
from the factory , stock-yard, warehouse an d godown for sale or transfer,
the factory or the person or the operator responsi ble for effecting removal
. or transportation of such manufactured clinker, shall issue to the customer
or person lifting such clinker, a bill or cash memorandum serially numbered,
signed by him or his employee or manager or agent show ing therein such
particulars as may be prescribed and shall retain the counterfoil or duplicate
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PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARy) MARCH 30, 20 15 175
Power to make
rules
Power to remove
diffi cultie s
copy of such bill or cash memorandum and pres erve it for a period not
less than eight years and shall also make proper accou nt for the same.
14. (1) The Government may by notificati on in the Offici al Gazette make
rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the gener ality of the foregoing
powers such rules may provide for all or any of the following matters,
namely, -
(a) the manner of levy and payment of cess;
(b) the time within which cess and penalty (und er Section 7) shall be
paid;
(c) the authority wh ich may impose penalty under Section 7;
(d) the authority which may detain and sell clinker under
Section 8 ;
(e) the manner in which the cess shall be applied for t he purpose of this
Act;
(f) the form or receipts for payment of the c ess, and
(g) any other matter that may have to be prescr ibed.
15. If any difficu lty 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 rernovinq the difficulty:
Provided no order of removal of such difficu lty 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 Dep artment.
SHILLONG : Printed and Published by the Director , Printing and Stati onery, Meghalaya, Shi llong.
(Extraordinary Gazette of Meghalaya) No. 59-7 30+3 00- 31-3 -20 15.
website:- http://megpns .gov.in/gazette/gazette.asp
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