Meghalaya Clinker Cess Act, 2015
No: 4 Dated: Mar, 30 2015
THE MEGHALAYA CLINKER CESS ACT, 2015
ACT NO.4 OF 2015
An Act to provide for the levy and collection of Cess on Clinker within the State of Meghalaya for promotion of education and for the matters connected therewith.
Be it enacted by the legislature of the State of Meghalaya in the Sixty-sixth Year of the Republic of India as follows :-
1. Short title extent and commencement:- (1) This Act may be called the Meghalaya Clinker Cess Act, 2015.
(2) It shall extend to the whole of the State of Meghalaya.
(3) It shall come into force at once.
2. Definitions:- In this Act, unless the context otherwise requires -
(a) "Act" means the Meghalaya Clinker Cess Act, 2015;
(b) "Cess" means a cess leviable or collection of Cess under Section 3;
(c) "Clinker" means the manufactured clinker produced by the clinker factories within the State of Meghalaya.
(d) "Godown" means any stock - yard or warehouse where clinker is stocked for sale or transfer;
(e) "Government" means the Government of the State of Meghalaya.
(f) "manufacture" means clinker produced by factories, industrial units or cement companies;
(g) "prescribed" means prescribed by rules made under this Act;
(h) "section" means a Section of this Act; and
(i) "remove" means to transport the Clinker from the dumping place for transfer or trading.
3. Imposition of Cess:- 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.