(1) The State Government shall appoint the Prescribed Authority and such other persons as appointed under subsection (1) of Section 8 of the Meghalaya Sales Tax Act, (Assam Act XVII of 1947 as adapted by Meghalaya) to assist the Prescribed Authority for carrying out the purpose of this Act with area or areas as specified under the said Act over which such persons have been exercising jurisdiction.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and such duties as may required by or under this Act.
(3) The Prescribed Authority and the persons appointed under sub-section (1) shall be deemed to the public servants within the meaning of Section 21 of Indian Penal Code.
(4) Subject to such conditions and restrictions as may be prescribed, the Prescribed Authority may, by order in writing, delegate any of its powers and duties under this Act.
(5) No suit, prosecution or other proceedings shall lie against the Prescribed Authorities or the persons appointed under sub-section (1) for anything which is in good faith done or intended to be done under this Act or the Rules made there under.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and such duties as may required by or under this Act.
(3) The Prescribed Authority and the persons appointed under sub-section (1) shall be deemed to the public servants within the meaning of Section 21 of Indian Penal Code.
(4) Subject to such conditions and restrictions as may be prescribed, the Prescribed Authority may, by order in writing, delegate any of its powers and duties under this Act.
(5) No suit, prosecution or other proceedings shall lie against the Prescribed Authorities or the persons appointed under sub-section (1) for anything which is in good faith done or intended to be done under this Act or the Rules made there under.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 4Incidence of Tax →All sections / सभी धाराएँThe Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005) →
More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 4 · Incidence of TaxSection 5 · Levy of TaxSection 6 · LicenceSection 7 · Returns and Payment of TaxSection 8 · InterestSection 9 · Assessment of tax, imposition of penalty and determination of interestIndia Code, Government of India. Text fetched 14 Oct 2026. Source metadata reports last modification: 2024-06-20. Check the linked official text and subsequent notifications when applying a provision.