Section 76(6) in Meghalaya Value Added Tax Act, 2003
(6)During the pendency of the proceeding under sub-section (5) if anyone prays far being imp leaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge or the empowered officer on being satisfied may permit him to be included as a party to the case; and therefore, all provisions of this section shall mutatis mutandis apply to him.
