Meghalaya Minerals Cess Act, 1988 (Act No. 7 of 1988)
Made 1988-05-12 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Language
- English
- Kind
- Act
- Country
- India
- Subjects
- Mineral resources
- Keywords
- minerals, taxes, mining, authorization/permit
- Categories
- energy, metals-base, metals-precious, minerals-critical
Where to read it
Text
The law's own text, section by section, as held. Each section has its own link.
Section 7 if not paid within the time prescribed, shall be recoverable by detaining and selling by the authority prescribed in this behalf any mineral belonging to such person and if the sum cannot be so recovered the same shall be recoverable as if were an arrear of land revenue. 3 Offences 9 Whoever evades payment of the tax under this Act shall on conviction by a court be punishable with imprisonment for a term which may extend to six months or with fine which may extend to rupees two thousand or with both. Offences by 10 Where an offence under this Act has been committed by a companies. company every person who at the time the offence was committed was in charge of, and was responsible for the conduct of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly; Provided that such person shall not be liable to any punishment under this section if, he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offence. Protection of action 11 No suit, prosecution or legal processing shall lie against the taken in good faith Government or any of its officers or staff for anything done or intended to be in good faith done under this Act or the rules made there under. Power to make rules. 12 (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 power such rules may provide for all or any of the following matters, namely- (i) The manner of levy and payment of the tax; (ii) The time within which the tax and penalty (under
Section 7) shall be paid; (iii)The authority which may impose penalty under
Section 7; (iv) The authority which may detain and sell the minerals under Section 8; (v) The manner in which the cess shall be applied for the purpose of this Act; (vi) The form of receipts for payment of the tax; and (vii) Any other matter that may have to be prescribed. E. W. MAIROM, Deputy Secretary to the Govt. Of Meghalaya, Law (B) Department.