Section 115 in Meghalaya Value Added Tax Act, 2003
115. Clearance certificate.
(1)Notwithstanding anything contained in any other law for the time being in force no Government, local authority, educational institution, or corporation or body corporate established by or under c Central or State Act shall enter into any works contract or place order with, or make purchases of any goods from, any dealer or make any payment to such dealer for such purchase, unless the Commissioner certifies in the prescribed manner that such dealer(i)Has no liability to pay tax or has not defaulted in furnishing any return or returns together with the receipted challan or challans showing payment of all taxes payable under this Act or the Central Sales Tax Act, 1956 (74 of 1956)(ii)Has not defaulted in making payment of tax otherwise payable by, or due from, him under this Act or the Central Sales Tax Act, 1956 (74 of 1956), or iii) Has made satisfactory provision for securing the payment of tax by furnishing bank guarantee favour of the Commissioner or otherwise, as the case may be.(2)The application for the certificate required under sub-section (1) shall be made by the dealer referred to in that sub-section to the Commissioner and shall be in such form and shall contain such particular as may be prescribed.
