The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)

The 6th January, 2006
No. LL(B). 45/2001/42- The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of
2005) is hereby published for general information.
MEGHALAYA ACT NO. 1 OF 2005.
As passed by the Meghalaya Legislative Assembly.
Received the assent of the Governor on the 4th January, 2005
Published in the Gazette of Meghalaya Extra-Ordinary issued dated 8th January, 2005.
THE MEGHALAYA TAX (ON LUXURIES) ACT, 2005
An
Act
To provided of tax on luxuries. Whereas, it is expedient to provide for the imposition
of tax on luxuries and for matters connected therewith.
Be it enacted by the Legislature of the State of Meghalaya in the Fifty-fifth Year of
the Republic of India as follows:
Short title, extent 1 (1) This Act may be called the Meghalaya Tax (On Luxuries)
and commencement Act, 2004
(2) It extends to the whole of Meghalaya.
(3) It shall come into force on such date as the State
Government may, by notification, appoint.
Definitions 2 In this Act, unless there is anything repugnant in the subject or
context-
(a) “Act” means the Meghalaya Tax (On Luxuries) Act, 2004,
(b) “Licence Stockist” means a st ockist to whom a licence has
been granted under sub-section (4) of Section 6;
(c) “Luxuries” means the commodities, specified in the
Schedule, for enjoyment over and above the necessary of
life;
(d) “Notification” means notification published in the Official
Gazette;
(e) “Prescribed” means prescribed by Rules made under this
Act;
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(f) “Prescribed Authority” means the Commissioner of Taxes
appointed under sub-section (1) of Section 8 of the
Meghalaya Sales Tax Act (Assam Act XVII of 1947 as
adapted by Meghalaya);
(g) “Schedule” means the Schedule appended to this Act;
(h) “State Government” means the Government of the State of
Meghalaya;
(i) “Stock of luxuries” means the quantity of luxuries received
by a stockist;
(j) “Stockist” means a person who has in customary course of
business, in his possession of, or control over, a stock of
luxuries, whether manufactured, made or possessed by him
in Meghalaya or brought by him into Meghalaya either on
his own account or on account of others, from any place
outside Meghalaya;
(k) “Tax” means the tax payable under this Act;
(l) “Turnover of stock of luxuries” in relation to a stockist in
respect of any period as prescribed or part thereof, means
the aggregate of the value of stock of luxuries;
(m)“Value of Stock of Luxuries” means-
i) In respect of any Stockist a manufacturer of any of
the luxuries, the value of such luxuries calculated at
the ex-factory price at the time of receipt of entry
thereof in his stock and the amount of excise duty
and of transport and insurance charges if any paid
or payable by him;
ii) In respect of any stockist being an important of any
of the luxuries, the value of such luxuries
calculated at the price thereof as per consignor’s
bill, invoice or consignment note or other document
of like nature and shall include-
(ia) excise duty and central sales tax, if any, paid or
payable on such luxuries by the manufacture or importer
thereof as the case may be; and
(ib) transport charges and insurance charges if any for
carrying such luxuries to any premises, godown,
‘warehouse or any other place for delivery to a wholesaler,
dealer, retailer, distributor or any other person, and
3
(n) “Year” means the year commencing on the first day of
April and ending on the 31st day of March.
Taxing Authority 3 (1) The State Government shall appoint the Prescribed
Authority and such other persons as appointed under sub-
section (1) of Section 8 of the Meghalaya Sales Tax Act,
(Assam Act XVII of 1947 as adapted by Meghalaya) to
assist the Prescribed Authority for carrying out the purpose
of this Act with area or areas as specified under the said
Act over which such persons have been exercising
jurisdiction.
(2) Persons appointed under sub-section (1) shall exercise such
powers as may be conferred and such duties as may
required by or under this Act.
(3) The Prescribed Authority and the persons appointed under
sub-section (1) shall be deemed to the public servants
within the meaning of Section 21 of Indian Penal Code.
(4) Subject to such conditions and restrictions as may be
prescribed, the Prescribed Authority may, by order in
writing, delegate any of its powers and duties under this
Act.
(5) No suit, prosecution or other proceedings shall lie against
the Prescribed Authorities or the persons appointed under
sub-section (1) for anything which is in good faith done or
intended to be done under this Act or the Rules made there
under.
Incidence of Tax 4 Every stockist shall be liable to pay on his turnover of stock of
luxuries of such rate, not exceeding twenty percentum, as the
State Government may, by notification fix in this behalf and
different rates may be fixed for different class or classes of
luxuries.
Levy of Tax 5 The tax payable by a stockist under this Act shall be levied on
his turnover of stock of luxuries during any period as
prescribed.
Licence 6 (1) No Stockist shall, while being liable to pay luxuries tax
under Section 4, hold any stock of luxuries in any
premises, godown, warehouse or any other place in
Meghalaya unless he obtains, on application, a licence in
the prescribed form.
(2) If a stockist fails to obtain a licence under sub-section:-
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(1) Within the period of one month of the commencement
of this Act, or within a period of seven days from the
date of his liability under Section 4, whichever is later,
the Prescribed Authority may, after giving him
reasonable opportunity of being heard, impose, by way
of penalty a sum being not less than five thousand
rupees and not more than ten thousand rupees for each
month of delay in obtaining the licence and direct the
stockist by a notice to pay the amount of such penalty
into a Government Treasury within the date specified
in the notice:
Provided that no penalty under this sub-section shall be
imposed in respect of the same fact for which a prosecution
has been instituted and no prosecution would lie vice-
versa.
(3) Every stockist required to obtain a licence under sub-
section (1) shall make an application in this behalf in the
prescribed manner to the prescribed Authority.
(4) If the Prescribed Authority is satisfied that the application
for licence is in order, it shall subject to such conditions
and restrictions and in such manner as may be prescribed,
grant the applicant a licence in the prescribed form.
(5) Where a stockist makes an application for licence under
sub-section (3) within the period referred to in sub-section
(2) such stockist shall be deemed to have completed with
the provisions of sub-section (1) of this application.
(6) Where a licence has been granted to a stockist under sub-
section (4) the Prescribed Authority may, if in its opinion it
is necessary or expedient so to do for the proper realisation
of recovery of the tax under this Act, at any time while
such licence is in force, by an order in writing and for
reasons to be recorded therein, require the stockist to
furnish within such period and in such manner as may be
prescribed, a security for the payment of the tax payable by
him under this Act;
Provided that no order shall be passed under this sub-
section without giving the stockist an opportunity of being
heard.
(7) The Prescribed Authority may, on application or otherwise,
from time to time, amend the licence of a stockist.
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(8) Where the liability of stockist to whom a licence has been
granted under sub-section (4) to pay the tax under this Act
has ceased, such licence may, on application by him, be
cancelled by the Prescribed Authority in the manner as
may be prescribed.
(9) A licence granted to a stockist under sub-section (4) may
be cancelled by the Prescribed Authority after due notice to
such stockist if it is satisfied that he has failed to pay the
tax, penalty or interest payable under this Act or to furnish
the security under sub-section (6);
Provided that the licence so cancelled may be restored if
the stockist to whom the licence was granted pays the
arrears tax, penalty and interest and furnished a receipt
challan therefore;
Returns and 7 (1) Every licensed stockist shall furnish returns of turnover of
Payment of tax. stock of luxuries to the Prescribed Authority, in such
manner, for such period or periods and by such date or date
or dates as may be prescribed.
(2) Before any licensed stockist furnishes the returns under
sub-section (1) he shall in the prescribed manner, pay into
a Government Treasury the full amount of tax due from
him under this Act according to such returns and shall
furnish along with each such returns a receipt from such
Treasury, showing the payment of such amount.
Interest 8 (1) If the amount of tax payable under Section 5 in respect of
any periods not paid by the Stockist referred to in Section 7
by the date prescribed under that Section, such stockist
shall pay a simple interest at the rate of two perecntum for
each English Calendar month of default from the first day
of such month next following the date as prescribed to the
last day of the month prior to the month in which such tax
is fully paid or unto the month prior to the month of
assessment under Section 9 in respect of such period,
whichever is earlier, often so much of the amount of tax
payable by him according to the return, where return is
furnished, or according to such assessment where return is
not furnished, as remains unpaid at the end of each such
month of default.
(2) Where a stockist fails to make payment of any tax payable
after assessment made under sub-section (1) of this Section
by the date specified in the notice issued under Section 9
for payment thereof, he shall pay a simple interest at the
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rate of two percentum for each English Calendar month of
default from the first day of such month next following the
date specified in such notice to the last day of the month
prior to the month of full payment of such tax,  or up to the
month prior to the month of commencement of
proceedings under sub-section (10) of Section 9, whichever
is earlier, upon so much of the amount of tax due from him
according to such notice as remain unpaid at the end of
each such month of default.
(3) Where as a result of an order under Section 14, the amount
of tax on which interest was payable this Section is
modified, the interest shall be payable on the modified
amount.
(4) A stockist liable to pay interest under sub-section (1) or
sub-section (2) shall pay into a Government Treasury the
amount of such interest in such manner and by such date or
dates as may be prescribed.
(5) Notwithstanding anything contained in sub-section (1) or
sub-section (2), no interest shall be payable in such cases
or under such circumstances, and subject to such
conditions, if any, as may be prescribed.
(6) The State Government shall in the prescribed manner, pay
a simple interest at the rate of two percentum for each
English Calendar month of delay in making refund of
luxury tax paid in excess which arises out of an order
passed under Section 4, from the first day of such manner
next following the expiry of three months from the date of
passing of such order to the last day of the month prior to
the month in which the refund is made upon the amount of
tax refundable to him according to such order.
(7) In calculating the interest payable under this Section, the
amount of tax in respect of which such interest is to be
calculated shall be rounded off to the nearest multiple of
one hundred and for this purpose, where such amount
contains as part of one hundred rupees. If such part is fifty
rupees or more, it shall be increased to one hundred rupees
and if such part is less than fifty rupees, it shall be ignored.
Assessment of tax, 9 (1) If no return is furnished a licence stockist in respect of any
imposition of period by the prescribed date, or if the Prescribed
penalty and Authority is not satisfied that the return furnished is correct
determination of and complete, the Prescribed Authority shall proceed in
interest. such manner as may be prescribed to assess to the best of
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its judgement the amount of tax from the licensed stockist
in respect of a year comprising all such periods and in
making such assessment, shall give the licensed stockist a
reasonable opportunity of being heard and in the case of
failure by a licensed stockist to submit in respect of any
period a return accompanied by a receipt from a
Government Treasury as required under Section 7 by the
prescribed date, the Prescribed Authority may, if he is
satisfied that the default was made without reasonable
cause for such period, direct that the licensed shall pay, by
way of penalty, in addition to the amount of tax so assessed
in respect of such period, a sum not exceeding that
amount.;
Provided that no penalty under this sub-section shall be
directed to be paid in respect of the fact for which a
prosecution under clause (c) of sub-section (1) of Section
17 has been instituted and no prosecution would be vice
versa.
(2) If, upon information, the Prescribed Authority is satisfied
that any stockist who has been liable to pay under Section
4 has failed to obtain licence, or has not been granted
licence, the Prescribed Authority shall proceed in such
manner as may be prescribed to assess to the best of its
judgement the amount of tax due from such stockist in
respect of any period or part thereof during which such
stockist has either failed to obtain licence, or has been
granted licence, after giving him a reasonable opportunity
of being heard.
(3) No assessment under sub-section (1) shall be made after
the expiry of two years, and no assessment under sub-
section (2) shall be made after expiry of six years, from the
end of the year in respect of which or part of which the
assessment is made.
(4) In computing the period limited by sub-section (3) for
making any assessment under sub-section (1) or sub-
section (2), the period during which the Prescribed
Authority is restrained from commencing or continuing
any proceeding for such assessment by an order of any
Court shall be excluded.
(5) Where the Prescribed Authority is satisfied that a stockist
is liable to pay interest under Section 8, it shall, in such
manner as may be prescribed, determine the amount of
interest payable by such stockist and if, on such determina-
8
tion, any additional amount is found to be payable by the stockist
or any excess amount is found to be refundable to the stockist, the
Prescribed Authority shall issue a notice, in the prescribed
manner, to such stockist directing him to pay such additional
amount or informing him of the amount of excess payment, as the
case may be.
(6) No determination under sub-section (5) of the interest payable
under sub-section (1) of Section 8 shall be made after the
expiry of one year from the date of assessment of tax under
sub-section (1) in respect of period for which such
determination is made.
(7) Where there is an apparent mistake in the determination of
interest under sub-section (5), the Prescribed Authority may;
on its own motion or upon application made by a stockist,
within six months from the date of determination rectify the
amount of interest payable by such stockist and issue a fresh
notice in the prescribed manner.
(8) The amount of tax due from a stockist upon assessment made
under sub-section (1) or sub-section (2), as the case may be,
shall together with any penalty directed to be paid under sub-
section (1), be paid by the stockist into a Government
Treasury by such date as may be specified in a notice by the
Prescribed Authority for this purpose and the due date to be so
specified shall not ordinarily be less than thirty days from the
date of service of such notice.
(9) The amount of interest that may become due from a stockist
upon determination under sub-section (5) shall be paid by the
stockist into a Government Treasury by such date as may be
specified in the notice issued under the sub-section by the
Prescribed Authority and the date to be so specified shall not
ordinarily be less than thirty days from the date of service of
such notice.
(10) Any amount of tax, penalty or interest which remain
unpaid after the date specified in the notice under sub-section
(8) or sub-section (9) shall be recoverable as an arrear of land
revenue, as if it were payable to the Collector.
Refund 10 The prescribed Authority shall, in the prescribed manner, refund
to a stockist any amount of tax, penalty or interest paid by such
stockist in excess of the amount due from him under this Act,
either by cash payment or by deduction from or adjustment in the
amount of tax, penalty or interest due in respect of any other
period.
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Accounts 11 Every stockist shall maintain and keep true and up-to-date
account of the quantity and value of luxuries held in stock by
him and vended, supplied or distributed by him during the
period as prescribed and also keep documents in support of
other charges, duties and tax paid or payable by him, and if
the Prescribed Authority considers that such account is not
sufficiently clear or intelligible to enable him to make a
proper check of the return referred to in section 7, he may
require such stockist to keep such accounts as he may direct.
Production and 12 (1) The Prescribed Authority may, subject to such conditions
inspection of accounts as may be prescribed, require any person-
and search of
premises. (a) To produce any accounts, registers of documents
before it and explain them;
(b) To furnish any information in relation to manufacture,
import, use or sale and stock of luxuries and relating
to any other matter, as may be deemed necessary for
the purposes of this Act.
(2) All accounts, registers and documents and luxuries kept
in any place of business of a stock shall, at all reasonable
times, be open to inspection by the Prescribed Authority.
(3) If the Prescribed Authority, or any person appointed
under sub-section (1) of Section 3 to assist it, has reason
to suspect that any stockist is attempting to evade
payment of tax, he may enter into and search any place of
business and for reasons to be recorded in writing, seize
such accounts, registers or documents of the stockist as
may be necessary, for determination of hability to pay tax
by such stockist or for assessment of such tax or for
determination of interest or for any other purposes as may
be required by or under this Act,
(4) The Prescribed Authority, or any person appointed under
sub-section (1) of Section 3 shall grant a receipt for any
accounts, registers or documents seized by him and shall
retain any of such accounts, registers or documents only
for period as may be necessary for examination thereof or
for prosecution or for any other purpose of this Act:
Provided that no accounts, registers or documents seized
by the Prescribed Authority, shall be retained for any
period exceeding one year from the date of seizure unless
such Authority records, in writing, reasons therefore, but
where seizure is made by any person appointed under sub
10
-section (1) of section 3 to assist the Prescribed
Authority, such person shall not retain any of the
accounts, registers or documents seized by him under
sub-section (3) for any period exceeding one year from
the date of seizure unless he records, in writing, the
reasons for further retention and obtains sanction of the
Commissioner in writing in this behalf.
Search and seizure 13 (1) If the Prescribed Authority, or any person appointed
under sub-section (1) of Section 3 to assist him has
reasons to believe that a person is holding a stock of any
of the luxuries manufactured by him in Meghalaya or
brought by him into Meghalaya from any place outside
Meghalaya in any premises and that he is attempting to
evade payment of tax, such Authority, or the person
appointed under sub-section (1) of Section 3 to assist it
may, subject to such conditions and restrictions as may be
prescribed enter into such premises and conduct search
therein and seize such luxuries to secure payment of tax
that may become payable on assessment under Section 9.
(2) While making seizure the Prescribed Authority or the
person who seizes luxuries, shall grant a receipt thereof in
the prescribed manner;
Provided that when the Prescribed Authority, or the
person appointed under sub-section (1) of Section 3 to
assist it, thinks it necessary not to seize such luxuries for
the time being, he shall seal in the prescribed manner any
room, godown or warehouse on any container found
within such premises.
(3) Until the amount of tax that may be assessed under sub-
section (2) of Section 9 is paid together with penalty, if
any, what may be directed to be paid under sub-section
(2) of Section 6 the luxuries so seized shall be retained;
Provided that where a stockist furnished a security or
bank guarantee to secure payment of the tax pending
determination of such tax under sub-section (2) of
Section 9. The luxuries so seized shall be retained.
(4) If a stockist fails to pay the amount of tax as may become
payable under Section 5 or due from him under section 9
and penalty payable under sub-section (2) of Section 6 if
any within such period as may be prescribed the luxuries
so seized shall subject to such condition and restrictions
and in such manner as may be prescribed be sold in open
auction or otherwise by the Prescribed Authority, and the
sale proceeds thereof shall be remitted to a Government
Treasury after deducting there from the incidental
expenses if any:
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(5) The amount of tax due from a stockist after assessment
under section 9 together with penalty, if any that may be
directed to be paid under sub-section (2) of Section 6
shall be recovered out of the sale proceeds of the luxuries
sold under sub-section (4) and the balance amount of the
sale proceeds if any shall be refunded to such stockist in
the prescribed manner on application made by him within
the period as prescribed.
Appeal, Revision, and 14 (1) Any stockist may in the prescribed manner appeal to such
Review. Authority as may be prescribed hereinafter referred to as
the Appellate Authority, against any order of assessment
determination of interest, or imposition of penalty under
Section 9 within such time as may be prescribed.
Provided that no appeal shall be entertained by the
Appellate Authority unless it is satisfied that such amount
of tax, interest or penalty, as the case may be, as the
appellate may admit to be due from him has been paid.
(2) Subject to such rules of procedure as may be prescribed
and for  reasons to be recorded in writing, the Appellate
Authority of any appeal under sub-section (1) may be
order-
(a) Confirm, set aside or annual the assessment; or
(b) Reduce or enhance the amount of tax, or
(c) Modify any order pertaining to interest or penalty.
(3) Subject to such rules as may be prescribed and for
reasons to be recorded in writing-
(a) The Prescribed Authority may, on its own motion, revise
any assessment made or order passed by a person
appointed under sub-section (1) of Section 3 to assist it;
(b) The Prescribed Authority may, upon application, revise
any order, other than an order referred to in clause (c) and
an order against which an appeal lies under sub-section
(1) passed by a person appointed under sub-section (1) of
Section 3 to assist it.
(c) The Board may, upon application, revise a final appellate
or revisional order from an order of assessment of tax,
determination of interest or imposition of penalty, under
Section 9.
(4) Subject to such rules as may be prescribed and for reason
to be recorded in writing-
(a) Any order of assessment or other order passed under this
Act or the rules made there under by the Prescribed
Authority or any person appointed under sub-section (1)
12
of Section 3 to assist it, may be reviewed by it or the
person passing such order, upon application or of its or
his own motion, and
(b) The Board may review any order passed by it, either on
its own motion or on application.
(5) Before any order is passed under this section, any person
who is likely to be affected thereby adversely shall be
given a reasonable opportunity of being heard.
Bar to certain 15 No assessment made and no order passed under this Act or
proceedings the Rule made there under by the Prescribed Authority, or
any person appointed under sub-section (1) of Section 3 to
assist it and no order passed under this Act or the rules made
there under shall be called in question in any civil court, and
save as otherwise in section 14, no appeal or application for
revision or review shall lie against any such assessment or
order.
Power to take 16 The Board, the Prescribed Authority or any person appointed
Evidence under sub-section (1) of Section 3 to assist the Prescribed
Authority shall, for the purpose of this Act, have the power as
are vested in a court under the Court of Civil Procedure,
1908, (Central Act 5 of 1908) when trying a suit, in respect
of the following matters, namely:-
(a) Enforcing the attendance of any person and examining
him on oath or affirmation;
(b) Compelling the production of documents; and
(c) Issuing commissions for the examination of witness; and
any proceeding under this Act before the Board, the
Prescribed Authority or any person appointed under sub-
section (1) of Section 3 to assist the Commissioner shall
be deemed to be a judicial proceeding within the meaning
of Section 193 and Section 228 and for the purpose of
Section 196 of the Indian Penal Code (Central Act 45 of
1860).
Offences, penalties 17 (1) Whoever-
and prosecution. (a) Fails to furnish the security demanded under sub-
section (6) of Section 6;
(b) Fails to pay the full amount of tax payable for any
period in accordance with the provisions of Section 7;
(c) Fails without reasonable cause to furnish return under
Section 7;
(d) Submit false return;
(e) Fails to make payment of interest payable under sub-
section (1) of Section 8;
(f) Fails to comply with provision of Section 11; or
13
(g) Refuses to comply with any requirements under sub-
section (1) of Section 12; shall be punishable with
simple imprisonment which may extend to six months
or with fine or with both and when the offence is a
continuing one, with a daily fine not exceeding one
hundred rupees during the period of continuance of
the offence.
(2) Whoever holds a stock of luxuries in contravention of the
provisions of sub-section (1) of Section 6 shall be
punishable with imprisonment which may extend to one
year or with minimum fine of fine thousand rupees or
with both and when offence is a continuing one, with a
daily fine not exceeding one hundred rupees during the
period of continuance of the offence.
(3) Whoever obstructs the Prescribed Authority or any
person appointed under sub-section (1) of Section 3 to
assist it making inspection, search or seizure under
Section 12 or Section 13, shall be punishable with
imprisonment of either description for a term which may
extend to three months or with fine which may extend to
five hundred rupees or with both.
(4) Whoever abets any of the offences referred to in sub-
section (2) or sub-section (3) shall, if the act abetted is
committed in consequence of the abetment, be punished
with the punishment provided for the offence.
(5) In any prosecution for an offence under this Act which
require a culpable mental state on the part of the accused,
the court shall presume the existence of such culpable
mental until the contrary is proved.
Explanation:- For the purpose of the sub-section.
“Culpable mental state” shall include intention, motive,
knowledge of a fact and belief in, or reason to believe, a
fact.
(6) No court shall ‘take cognizance of any offence under sub-
section (1) sub-section (2), sub-section (3) or sub-section
(4) or the rules made under this Act except with the
previous sanction of the Prescribed Authority and no
court inferior to the court of a Metropolitan Magistrate or
a Judicial Magistrate of the first class shall try such
offence.
(7) The offence punishable under sub-section (1), sub-section
14
(2) or sub-section (4) shall be cognizable and bailable and
the offence punishable under sub-section (3) shall be
cognizable and non-bailable.
Liability to 18 i) Where an offence under this Act has been committed by a
prosecution. stockist every person at the time the offence was
committed, was in charge of the business of the stockist
and was responsible to the stockist for the conduct of the
business of the stockist as well the stockist, shall be
deemed to be guilty of the offence and shall be proceeded
against and punished accordingly;
Provided that noting contained in this sub-section shall
render any such person liable to any punishment provided
under this Act, if he proves that the offence was
committed without his knowledge or that exercised all
due diligence to prevent the commission of the offence;
ii) Notwithstanding anything contained in sub-section (1),
where an offence under this Act, has been committed by a
stockist, being a company within the meaning of the
Companies Act, 1956 and it is proved that the offence has
been committed with the consent or connivance of, or is
attributable to any neglect on the part of, any director,
manager, secretary or other officer, as the case may be,
such director, manager, secretary or other officer shall be
deemed to be guilty of that offence and shall be liable to
be proceeded against and punished accordingly.
Compounding of 19 (1) Subject to such conditions as may be prescribed, any
offences person alleged to have committed an offence referred
to in clause (f) or clause (g) of sub-section (1) or sub-
section (2), of Section 17 may, either before or after
the commencement of any proceedings in respect of
such offence, at his option, compound such offence by
paying to Prescribed Authority such sum, not
exceeding twenty thousand rupees, as may be
determined by the Prescribed Authority.
(2) On full payment of such sum as may be determined by
the Commissioner under sub-section (1);
(a) No proceeding shall be commenced against the
person as aforesaid; or
(b) If any proceedings have already been commenced
against such person, such proceedings shall not be
proceeded with;
(c) If such person undertakes to comply with the
requirements of the provisions contained in sub-sec-
15
tion (1) of Section 6, Section 11 or sub-section (1) of
Section 12, as the case may be, within such period as
the Prescribed Authority may direct.
Power to make Rules 20 (1) The State Government may, by notification, make Rules
for carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generally of the
foregoing power, such Rules may provide for all or any
of the following matters, namely:-
(a) The procedure for and other matters (including
provisions of payment of fees) incidental to, the
disposal of appeal, revision and review under Section
14;
(b) Any other matter which may be, or is required to be,
prescribed under this Act.
(3) In making any Rule, the State Government may direct
that a breach thereof shall be punishable with fine not
exceeding five hundred rupees and when the offence is a
continuing one, with a daily fine not exceeding twenty
five rupees during the continuance of the offence.
Power to 21 If any difficulty arises in giving effect to any of the provision
of this Act, the State Government may, by order, do anything
which appears to it to be necessary or expedient of the
purposes of removing the difficulty:
Provided that no such order shall be made after expiry of a
period of two years from the date of commencement of this
Act.
SCHEDULE
[See Clause (c) and (g) of Section 2]
1. Cigarettes and Cigars.
Shri L. M. Sangma
Deputy Secretary
Government of Meghalaya.
Law Department, Shillong.

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