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The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 29

1Short title extent and commencement
2Definitions
3Incidence Tax
4Tax payable by a dealer or a person
5Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-
6Purchase tax payable on purchase of certain goods
7Levy of tax on containers and packing materials
8Exemption
9Output Tax
10Input tax
11Input tax credit
12Reverse tax credit
13Net tax credit
14Input tax credit exceeding tax liability
15Adjustment of input tax credit
16Burden of proof
17Levy of presumptive tax on registered retailers
18Net tax payable by the dealer
19Stock brought forward during transition
20Credit and debit notes:
21Liability to pay in case of death
22Certain agents liable to tax for sales on behalf of principal
23Liability of partners
24Amalgamation of companies
25Sales tax authorities
26Delegation of Commissioner’s powers
27Appellate Authority
28Revisional Authority
29Appellate Tribunal
30Enforcement Branch
31Compulsory registration of dealers
32Voluntary registration of dealer
33Security to be furnished:-
34Imposition of penalty for failure to get registered
35Periodical return and payment of tax and interest
36Return defaults
37Collection of tax only by registered dealers
38Rounding off of the amount of tax or penalty
39Security of Return
40Interest payable by dealer
41Interest
42Power to with hold refund in certain cases
43Exemption of certain sales and purchase
44Composition of tax
45Assessment
46Assessment of tax payable by dealer other than registered dealers
47Assessment of dealer who fails to get himself registered
48Payment of tax and penalty:-The amount of tax
49Refund
50Provisional refund
51Rectification of assessment
52Tax Audit
53Self assessment
54Provisional assessment
55Audit assessment
56Assessment of dealers who fails to get himself registered
57No assessment after five year
58Turnover escaping Assessment
59Exclusion of time period for assessment:-
60Special mode of recovery:-
61Collection of tax by dealer
62Sales not liable to tax
63Tax to the first charge on property
64Period of limitation of recovery for tax:
65Appeal against assessment
66Suo moto revision and revision by Commissioner upon application
67Review of order
68Appeal to the High Court:
69Appeal to the Appellate Tribunal
70Revision to High Court
71Hearing of revision and Review by the High Court
72Burden of proof
73Persons appointed under section 25 and members of Appellate Tribunal to be public servants
74Identity of Government Servants:-
75Restriction on movement of goods
76Erection of check post
77Transit of goods by road through the State and issue of transit pass
78Automation
79Power to collect statistics
80Registration of transporters
81Maintenance of accounts by transporter, carrier or transporting agent
82Inspection, search and seizure of records or documents
83. Surveys
84Inspection, Search Seizure
85Disposal of seized goods
86Audit of accounts
87Dealer to declare the name of his business manager
88Compulsory issue of tax invoice, cash memo or bill
89Electronic record
90Offences
91Penalties
92Offences by Companies
93Cognizance of offences
94Imposition of fine
95Investigation of offence
96Compounding of offence
97Remission
98Power of taking evidence on oath, etc
99Returns etc. to be confidential
100Disclosure of information required under Section 79 and failure to furnish information or return under that section
101Publication and disclosure of information respecting dealers and other persons in public interest
102Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc:
103Information to be furnished by dealers regarding changes of business:-If any dealers:
104Statement, accounts or declarations to be furnished by dealers
105Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sales:-
106Special provisions relating to deduction of tax at source
107Application of the Meghalaya Land Revenue Regulation Act for Recovery of tax recoverable as arrear of land revenue:-
108Bar to proceeding in Civil courts
109Power of State Government to prescribed rates of fees
110Application of Section 4 and 12 if Limitation Act
111Appearance before any authority in proceedings
112Power of State Government to amend schedules
113Power of State Government to make rules
114Power of State Government to remove difficulties
115Clearance certificate
116Transition
117Repeal and savings

Section 29

The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfMeghalaya

Section 29. Appellate Tribunal

The Meghalaya Board of Revenue shall functions as Appellate Tribunal.

Cite this provision

Section 29, Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf

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s. 2Definitions

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Section 28Revisional Authority Section 30Enforcement Branch

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