Section 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 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.