Meghalaya act 004 of 2015 : The Meghalaya Clinker Cess Act, 2015(Act No.4 of 2015)

(1) This Act may be called the Meghalaya Clinker Cess Act, 2015.

In this Act, unless the context otherwise requires -

On and from the coming into force of this Act, there shall be levied and collected a cess on Clinker from any person or factory who manufacture or produce Clinker within the State according to the provisions of this Act.

(1) The rate of cess to be levied and collected from Clinker under Section 3 shall be rupees twenty per metric tonne.

The proceeds of cess collected under this Act shall first be credited to the Consolidated Fund of the State to be utilized, after due appropriation made by the Legislature by law, for the purpose of:-

(1) The Cess under this Act shall be leviable and payable in the manner as may be prescribed.

If any cess payable under this Act is not paid within such period as may be prescribed, it shall be deemed to be in arrear and the authority prescribed in this behalf may impose on the person manufacturing or removing clinker a penalty not exceeding the amount of cess in arrears, in addition to the cess payable; Provided that before imposing the penalty, such person shall be given an opportunity of being heard and if the said authority is satisfied that the default was for good and sufficient reasons, no penalty shall be imposed under this section.

Any cess due under this Act, including penalty under Section 7, if not paid within the time prescribed, shall be recoverable by detaining and selling by the authority prescribed in this behalf any clinker belonging to such person or factory and if the sum cannot be so recovered the same shall be recoverable as if it were an arrear of land revenue.

(1) Whoever evades payment of the cess under this Act sha ll on conviction by a court be punishable with imprisonment for a term which may extend to six months of with fine which may extend to rupees twenty thousand or with both and no court inferior to that of a magistrate of the first class shall try any such offence under this Act.

Where an offence under this Act has been committed by a company, every person who at the time the offence 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 prosecuted against and punished accordingly:

No suit, prosecution or legal proceedings shall lie against the Government or any of its officers or staff for anything done or intended to be done in good faith under this Act or the rules made thereunder.

The authorities competent to recover and enforce payment of cess, hear appeals and exercise powers and funct ions incidental thereto under the Meghalaya Value Added Tax Act 2003, and rules framed thereunder shall, within the local limits of the jurisdiction, be the authorities competent to exercise the corresponding powers and functions under this Act or the rules so prescribed.

At the time of removal or lifting or transport of any manufactured clinker from the factory, stock-yard, warehouse and godown for sale or transfer, the factory or the person or the operator responsi ble for effecting removal . or transportation of such manufactured clinker, shall issue to the customer or person lifting such clinker, a bill or cash memorandum serially numbered, signed by him or his employee or manager or agent showing therein such particulars as may be prescribed and shall retain the counterfoil or duplicate copy of such bill or cash memorandum and preserve it for a period not less than eight years and shall also make proper account for the same.

(1) The Government may by notification in the Official Gazette make rules for carrying out the purposes of this Act.

If any difficulty arises in giving effect to any provision of this Act the State Government may, by general or special order, do anything not inconsistent with such provision for the purpose of removing the difficulty: