Section 2 — Definitions

In this Act unless there is anything repugnant in the subject for context-

(a) Act means the Meghalaya Minerals Cess Act, 1988;

(b) Cess means the tax leviable as cess under section 3;

" (bb) dumping ground means a stack-yard or place where the minerals are stacked after mining and which stack-yard or place is not more than one kilometer from the mine or quarry. "

(c)Government means the Government of the State of Meghalaya;

(d) minerals means coal, sillimanite, limestone and fireclay;

(e) prescribed means prescribed by the rules made under this Act; and

" (ee) remove means to transport the minerals from a dumping ground for the purpose of trading. "

(f) section means a section of this Act;