Meghalaya Minerals Cess Act, 1988
No: 7 Dated: May, 16 1988
THE MEGHALAYA MINERALS CESS ACT, 1988
MEGHALAYA ACT NO. 7 OF 1988
An Act To provide for the levy and collection of cess on some minerals of the State for the development of Primary education and for development and improvement of mining areas and for matters connected therewith.
Be it enacted by the Legislature of the State of Meghalaya in the Thirty-ninth Years of the Republic of India as follows:-
1. Short title, extent and commencement :- (1) This Act may be called the Meghalaya Minerals Cess Act, 1988
(2) It extent to the whole of the State of Meghalaya.
(3) It shall come into force on such date as the Government may by notification in the Official Gazette appoint, and different dates may be appointed for different areas.
2. Definitions :- In this Act unless there is anything repugnant in the subject for context-
(a) ‘Act’ means the Meghalaya Minerals Cess Act, 1988;
(b) ‘Cess’ means the tax leviable as cess under section 3;
(c) ‘Government’ means the Government of the State of Meghalaya;
(d) ‘minerals’ means coal, sillimate, limestone and fireclay;
(e) ‘prescribed’ means prescribed by the rules made under this Act; and
(f) ‘section’ means a section of this Act;
3. Imposition of cess :- On and from the coming into force of this Act, there shall be levied and collected as cess a tax on coal, silliminate, limestone and fire-clay from any person who extracts or removes the minerals from any mine or quarry in the State according to the provisions of this Act;
4. Rate of Cess :- (1) The rate of the cess to be levied and collected under section 3 shall be, in the case of-
(a) coal, rapees, ten per matric tonne;
(b) sillimanite, rupees ten per matric tonne;
(c) limestone, rupees two and paise eighty per matric tonne; and
(d) fire clay, rupees one and paise twenty-five per matric tonne.
(2) The rate of cess fixed under sub-section (1) may from time to time be revised by Government by notification in the official Gazette.