Section 4 — Liability of operator to pay the tax
Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002) · Free to read
(1) The cess leviable under this Act shall be paid to Government by a operator.
(2) If a person other than the operator is for the time being incharge of the operation then such person shall jointly and severally be liable to pay the Cess.