Meghalaya (Mobile Phone Connection ) Cess, Act, 2002
No: 5 Dated: May, 08 2002
THE MEGHALAYA (MOBILE PHONE CONNECTION) CESS ACT, 2002
MEGHALAYA ACT NO. 5 OF 2002
An Act To provide for levy of Cess on Mobile Phone Connection Be it enacted by the Legislature of the State of Meghalaya in the Fifty-third Year of the Republic of India as follows:-
1. Short title, extend and commencement:- (1) This Act may be called the Meghalaya (Mobile Phone Connection) Cess Act, 2002
(2) It extends to the whole of the State of Meghalaya.
(3) It s hall be deemed to have come into force on and from 18th January, 2002
2. Definition:- In this Act, unless the context otherwise requires:-
(a) “Act” means the Meghalaya (Mobile Phone Connection) Cess Act,2002;
(b) “Authorised Officer” means the officer competent to collect the Cess and exercise the power and functions as referred to in section 5 of this Act;
(c) “Business” includes the activity of providing mobile phone connection and any other service in connection, incidental or ancillary to activity for monetary consideration;
(d) “Cess” means one t ime p ayment of tax for mobile p hone connection provided to customer;
(e) “Magistrate” means Magistrate of the First class as defined under the Code of Criminal Procedure, 1973
(f) “Operator” include firm/company issuing m obile pho ne connection including a firm or company of society or association who owns the operation and also a person who for the time be ing is in charge of the management of the operation and registered under Section 6 of this Act;
(g) “place of business” include an office, or any other place which a company uses for the purpose of his business or where he keeps his books of accounts;
(h) “prescribed” means rules made under this Act;
(i) “State Government” means the Government of the State of Meghalaya.