The Government of Meghalaya on March 02, 2023, issued the Meghalaya Trades, Callings, and Employment (Amendment) Rules, 2022 to further amend the Meghalaya Professions, Trades, Callings, and Employment Taxation Rules, 1947.
The following amendments have been stated:
• After the existing Rule 4, the following new Rule 5 has been inserted:
"5 (i) The Additional Commissioner shall exercise such powers and perform such duties as may be required of him by the Act or the Rules made thereunder.
(ii) The Joint Commissioner shall exercise such powers and perform such duties as may be required of him by the Act or the Rules made thereunder".
• In the existing Rule 8, before the words "Assistant Commissioner", the words "Additional Commissioner, Joint Commissioner, Deputy Commissioner" has been inserted.
• In the existing rule 20, after the words "the memorandum of appeal" the words "shall be in Form 10 and" has been inserted.
• In the existing Rule 31, after the words "An application for refund" the words "shall be made in Form- VIII A and".
• For the existing Rule 35, the following has been substituted:
"35. The State Government may prescribe, by way of a notification, the fees for the following:
o Upon a memorandum of appeal
o Upon a petition for revision
o Upon any other miscellaneous petition
Provided that no fee shall be payable in respect of any written objection made in reply to a notice.
o Application fee for registration or enrolment.
o Application fee for amendment of registration or enrolment certificate"
• In the Principal Rules, for the existing Rule 35A, the following has been substituted:
"35A. The State Government may prescribe, by way of a notification, the fees for certified copies of the following:
An application fee
Authentication fees for every 360 words-
one impressed folio for not more than 150 words or less and for an extra folio for every 150 additional words or less Urgent fee if an applicant requires his copy to be furnished on the day of submission of the application. In such cases, fees and folios must also accompany the application. An additional fee to cover the cost of postage if the applicant wants his copy to be sent to him by post.
A search fee, if the applicant wants a copy of the order or document which is more than one year old.
• In the Principal Rules, for the existing Rule 36, the following has been substituted-
"36. All fees referred to the Rules 35 and 35A shall be paid as may be prescribed by the Government.”
These rules will come into force at once.
Please view the document for more details.
[Notification No. ERTS(T) 122/2021/Pt.1/33]
