Section 106(6) in Meghalaya Value Added Tax Act, 2003
(6)No interest or penalty shall be imposed or no recovery proceedings against the dealers/payee shall be initiated in respect of tax deducted under sub-section(1);Provided that the recovery proceeding under sub-section (2) of Section 41 against the person concerned who has deducted the tax but not deposited into Government Treasury shall be drawn up by the Assessing Officer under whose jurisdiction the office of the person falls with prior approval of the Commissioner.
