The Meghalaya Taxation Laws (Modification) Act, 1972 (Act I of 1973)

M
EGHALAYA ACT I OF 1973 
THE MEGHALAYA TAXATION LAWS (MODIFICATIONS) ACT, 1972 
(As passed by the Assembly) 
(Received the assent of the Governor on the 5th January 1973) 
[Published in the Gazette of Meghalaya, Extra-ordinary, dated the 9th January,1973] 
An  
Act 
to provide for modification of certain Assam Taxation Laws and for matters connected 
therewith or incidental thereto. 
Be it enacted by the Legislature of Meghalaya in the Twenty-third Year of the 
Republic of India as follows:- 
Short  title 1.  This Act may be called the Meghalaya Taxation 
Laws (Modification) Act, 1972.  
 
 
Definitions. 2. In this Act – 
 
(a) “autonomous State” means the autonomous 
State of Meghalaya formed under section 3 of 
the Assam Reorganisation (Meghalaya) 
Act,1969; 
 
(b) “law” include any enactment, order, bye- law, 
rule, notification or other instrument having the 
force of law in the whole or any part of the 
terrorists comprised within the State of 
Meghalaya ; and 
(c) “Meghalaya” means the State of Meghalaya 
formed under section 5 of the N orth-Eastern 
Areas (Re-organisation) Act, 1971. 
 
 
 
 
Central  
Act 55  
of 1969. 
 
 
 
 
 
 
 
 
 
 
Central  
Act  81  
of  1971 
 
Modification of 
certain Assam Acts 
and repeal of the 
Order 
3. (1) The Laws mentioned in the Scheduled to this 
Act with the amendments to which  they have been 
subjected to before the 21 st day of January, 
1972,shall have effect, subject to the adaptation or 
modifications directed by that Schedule, or, if it is 
so directed shall stand repealed. 
 
 
 
 
 (2) The exception and modifications made by the 
Central Government under the Assam Taxation 
Laws (Meghalaya) Modifications Order, 1979 vide 
order G.S.R. 1988, dated the 5 th December, State 
shall cease to have effect and the Assam Acts 
mentioned in the Sche
duled to this Act with the 
amendments to which they have been subjected to 
before the 21
st day of January, 1972, shall, without 
such exceptions and modifications as made under 
the aforesaid Modifications Order, have effect in the 
State as made under State of Meghalaya as if the 
said Modifications Order had not been made. 
 
 
General 
Adaptation 
4. Whenever an expression mentioned in column (1) of 
the Table below occurs in any of the laws mentioned 
in the Schedule, there shall be substituted therefore 
the expression set opposite to it in column (2)  of the 
Table, ant there shall also be made in any sentence 
in which the expression occurs such consequential 
amendments as the rules of grammar may require. 
 
 
  
TABLE 
 
 
 (1) (2) 
 
 Assam (except where it occurs in the 
expression “Government of Assam”, 
“Governor of Assam”, and “State of 
Assam”). 
Meghalaya. 
 
 
 
 
 Governor of Assam                       ... Governor of Meghalaya.  
 
 Government of Assam                  ... Government of Meghalaya. 
 
 State of Assam                              ... State of Meghalaya.  
 
 
Amendment of 
titles of Acts 
containing the 
word “Assam”  
 
5.    (1) For the word “Assam” occurring in the titles of any 
of the laws mentioned in the Schedule to this Act, the 
word “Meghalaya” shall  be substituted therefore, and 
the year of the Act occurring at the end of the titles shall 
be omitted. 
 
 
 
                 (2) References by its short title to any such law as is  
             referred to in sub- section (1) in any other law shall be  
             constructed references to such law as amended by that  
             sub-section 
 
 
 
 
Alteration of 
functionaries not to 
affect action taken, 
etc. 
6. The provisions of this Act which have the effect of 
modifying any  law so as to alter the manner in 
which, the authority, or the law under or in 
accordance with which, any powers are exercisable, 
shall not render invalid any notification, order, 
commitment, attachment, bye-law, rule or regulation 
duly made or issue, or anything duly done and any 
such notification, order, commitment, attachment, 
bye-law, rule, regulation or thing may be revoked, 
varied or undone in the like manner to the extent and 
in the circumstances as if it had been made, issued or 
done after the commencement of this Act by the 
corresponding , authority and under and in 
accordance with the provisions then applicable to 
such a case. 
 
 
Saving of previous 
operation of laws. 
7. Nothing in this Act shall affect the previous 
operation of, or anything duly done, or suffered 
under, any law, or any right, privilege, obligation, or 
liability already acquired, accrued or incurred under 
any such law or any penalty, forfeiture or 
punishment incurred in r espect of any offence 
already committed against any such law. 
 
 
Power to  
remove  
difficulties. 
8. (1) If any difficulty arises in giving effect to the 
provisions of this Act, the Government of 
Meghalaya may, by order notified in the official 
Gazette, make such provisions or give such 
directions as appear to it to be necessary for the 
removal of the difficulty.  
 
(2) In particular, and without prejudice to the 
generality of the foregoing power, any such notified 
order may – 
(a) specify the corresponding authoriti es within 
the meaning of section 6 ; 
(b) provide for the transfer of any matter pending 
before any court, tribunal or other authority 
to any corresponding court, tribunal or other 
authority for disposal. 
 
 
THE SCHEDULE 
(See Section 3) 
THE ASSAM SALES TAX ACT, 1947 
(Assam Act 17 of 1947) 
1. Section 1. – Omit sub-sections (2) and (3) 
2. Section 2.- For clause (1A), substitute –  
“(1A) ‘Board’ means the Board of Revenue.” 
 
T
HE ASSAM SALES OF PETROLEUM AND PETROLEUM PRODUCTS, 
INCLUDING MOTOR SPIRIT AND LUBRICANTS TAXATION ACT, 1955 
 
(Assam Act 9 of 1956) 
 
1. Section 1. – Omit subsections (2) and (3). 
2. Section 2. – For clause (1), substitute – 
“(1A) ‘Board’ means the Board of Revenue.” 
 
THE ASSAM FINANCE (SALES TAX) ACT, 1956 
(Assam Act 11 of 1956) 
 
1. Section 1. – Omit subsections (2) and (3). 
2. Section 2. – For clause (1), substitute – 
“(1A) ‘Board’ means the Board of Revenue.” 
 
THE ASSAM ELECTRICITY DUTY ACT, 1964 
(Assam Act 30 of 1964) 
 
1. Section 1. – Omit subsections (2) and (3). 
 
 
THE ASSAM PURCHASE TAX ACT, 1967 
(Assam Act 19 of 1956) 
 
1. Section 1. – Omit subsections (2) and (3). 
2. Section 2. – For clause (1), substitute – 
“(1A) ‘Board’ means the Board of Revenue.” 
 
 
THE ASSAM TAXATION LAWS (MEGHALAYA) MODIFICATION  
ORDER ACT, 1970 
(Assam Act 19 of 1956) 
 
(Made by the Central Government under GSR 1988, dated 5
th 
December, 1970) 
 
This Order shall stand repealed. 
 

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