Where the amount of tax, interest, penalty or other sum payable under sub-section (1) of Section 48 remains unpaid, it may be recovered as an arrear of land revenue and for this purpose the State Government may by notification in the Official Gazette empower the Commissioner or any person appointed to assist the Commissioner under Sub-section (1) of Section 25 to exercise the power under the Meghalaya Land and Revenue Regulation Act (Assam Land and Regulation,1886 as adapted) for the purpose of recovering the sums.
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Section 1 · Short title extent and commencementSection 2 · DefinitionsSection 3 · Incidence TaxSection 4 · Tax payable by a dealer or a personSection 5 · Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-Section 6 · Purchase tax payable on purchase of certain goodsSection 7 · Levy of tax on containers and packing materialsSection 8 · ExemptionIndia Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.