The Meghalaya Provisional Collection of Taxes Act,1979 (Act 6 of 1980)

MEGHALAYA ACT 6 OF 1980
THE MEGHALAYA PROVISIONAL COLLECTION OF TAXES ACT, 1979
(As passed by the Assembly)
[Received the assent of the Governor on the 25th April, 1980]
(Published in the Gazette of Meghalaya Extraordinary issue, dated 28th April, 1980)
An
Act
to provide for the immediate effect for a limited period of provisions in Bills relating to the
imposition or increase of State taxes or duties on instruments.
Be it enacted by the Legislature of Meghalaya in the Thirty-first year of the Republic of
India as follows:-
Short title, and
commencement
1. (1) This Act may be called the Meghalaya Provisional Collection
of Taxes Act, 1980.
(2) It shall come into force at once.
Definition. 2. In this Act, a “declared provision” means a provision in a Bill in
respect of which a declaration has been made under Section 3.
Power to
make declaration
under this
Act.
3. Where a Bill to be introduced in the State Legislature on behalf of
the State Government provides for the imposition or increase of
any Sta te taxes or duties on instruments the State Government
may cause to be inserted in the Bill a declaration that it is
expedient in the Public Interest that any provision of the Bills
relating to such imposition or increase shall have immediate effect
under this Act.
Effect of declarations
under this Act and
duration thereof.
4. (1) A declared provision shall have the force of law immediately
on the expiry of the day on which the Bill containing it is
introduced.
(2) A declared provision shall cease to have the force law under
provisions of this Act-
(a) when it comes into operation as an enactment, with or without
amendment, or
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(b) when the State Government , is pursuance of a motion passed
by the State Legislature, directs, by notification, that it shall cease
to have the force of low, or
(c) if it has not already ceased to have the force of law under
clauses (a) or clause (b), then on the expiry of the Sixtieth day
after the day on which the Bill containing it was introduced.
Certain refunds to be
made when
declarations cease to
have effect.
5. (1) Where a declared provision comes into operation as an
enactment in an amended form before the expiry of the Sixtieth
day after the day on which the Bill containing it was introduced,
refunds shall be made of all State taxes or duties collected which
would not have been collected if the provision adopted in the
enactment had been the declared provision:
Provided that the rate at which refunds of any ta x or duty may
be made under this subsection shall not exceed the difference
between the rate of such tax or duty in force when the Bill was
introduced.
(2) Where a declared provision ceases to have the force of law
under clause (b) or clause (c) of sectio n (2) of Section 4, refund
shall be made of all taxes or duties collected which would not
have been collected if the declaration in respect of it has not been
made.
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