Amendment status not verified — confirm the current text below against the official source.
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 time payment of tax for mobile phone 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 mobile phone connection including a firm or company of society or association who owns the operation and also a person who for the time being 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.