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State of Meghalaya - Section

Section 79 in Meghalaya Value Added Tax Act, 2003

79. Power to collect statistics.

(1)If the Commissioner considers that for the purpose of better administration of this Act it is necessary so to do, be may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection to this Act.
(2)Upon such direction being, the Commissioner or any person or persons authorised by him in this behalf may be notification in the Official Gazette, and if found necessary by notice in any newspaper or in such manner as in the opinion of the Commissioner or the said person, is less calculated to bring the notice to the attention of dealers other persons, or persons, call upon all dealers or any class of dealers or persons to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or the authorities to which such information or returns should be furnished the particulars which they should contain, and the intervals in which such information or returns should be furnished shall be such as may be prescribed.
(3)without prejudice to the generally of the foregoing provisions, the Government may by rules provided that every registered dealer or, as the case may be, any class of registered dealer shall furnish, in addition to any other return provided for elsewhere an annual return in such form, by such date and to such authority as may be prescribed and different provisions may be made for different classes of registered dealers.