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Meghalaya Minerals Cess Act, 1988 (Act No. 7 of 1988).

Country/Territory
India
Document type
Legislation
Date
1988
Source
FAO, FAOLEX
Long title
An Act To provide for the levy and collection of cess on some minerals of the State for the development of Primary education and for development and improvement of mining areas and for matters connected therewith.
Subject
Mineral resources
Keyword
Minerals Tax/levy Mining Authorization/permit
Geographical area
Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia
Abstract

This Act provides for the levy and collection of cess on some minerals of the State for the development of Primary education and for development and improvement of mining areas and for related matters. It establishes that there shall be levied and collected as cess a tax on coal, silliminate, limestone and fire-clay from any person who extracts or removes the minerals from any mine or quarry in the State. The rate of the cess to be levied and collected shall be, in the case of: a) coal, rupees ten per matric tonne; b) sillimanite, rupees ten per matric tonne; c) limestone, rupees two and paise eighty per matric tonne; and d) fire clay, rupees one and paise twenty-five per matric tonne.

Full text
English
Website
indiacode.nic.in