Meghalaya act 001 of 1973 : The Meghalaya Taxation Laws (Modification) Act, 1972 (Act I of 1973)

  • Date:
Department
  • Law Department
Ministry
  • Ministry of Law Department
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Section 1.Short title

This Act may be called the Meghalaya Taxation Laws (Modification) Act, 1972.


Section 2.Definitions

In this Act (a) autonomous State means the autonomous State of Meghalaya formed under section 3 of the Assam Re-organisation (Meghalaya) Act,1969; (Central Act 55 of 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 North-Eastern Areas (Re-organisation) Act, 1971. (Central Act 81 of 1971)


Section 3.Modification of certain Assam Acts and repeal of the Order

(1) The Laws mentioned in the Scheduled to this Act with the amendments to which they have been subjected to before the 21st 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have effect, subject to the adaptation or modifications directed by that Schedule, or, if it is so directed shall stand repealed.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 5th December, State shall cease to have effect and the Assam Acts mentioned in the Scheduled to this Act with the amendments to which they have been subjected to before the 21st 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.


Section 4.General Adaptation

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
Governor of AssamGovernor of Meghalaya
State of AssamState of Meghalaya


Section 5.Amendment of titles of Acts containing the word “Assam”

(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


Section 6.Alteration of functionaries not to affect action taken, etc.

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.


Section 7.Saving of previous operation of laws.
Section 8.Power to remove difficulties.
SECTIONS