Section 11 — Prohibition against collection of tax in certain cases and imposition or penalty

Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) · Preview

(1) No, operator (a) Who is not required to pay the Cess, shall collect it from any person; and (b) Who is required to pay the Cess, shall collect from any person any amount on that account in excess…