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The Meghalaya Settlement of Arrears (Under the State Taxation Acts) Act, 2020 (Act No. 16 of 2020)

meghalaya · 2020

  • S. 1Short title, extent and commencement
  • S. 2Definitions
  • S. 3Adjustment of any payment made under relevant act and settlement of arrears of tax, interest, surcharge, penalty, if any
  • S. 4Eligibility
  • S. 5Extent of applicability and duration
  • S. 6Procedure for application
  • S. 7Withdrawal of appeal
  • S. 8Verification by assessing officer
  • S. 9Grant of remission and amnesty
  • S. 10Revocation of grant
  • S. 11Bar on re-opening of settled cases
  • S. 12Resolution of dues
  • S. 13No refund under this scheme
  • S. 14Powers of authorities
  • S. 15Power to make rules
  • S. 16Power of the Commissioner
  • S. 17Interpretation
  • S. 18Power to remove difficulties
  • S. 19Bar to proceedings in civil court
  • S. 20Repeal and saving
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