Taxation Department

Structure and Man Power and Function of Taxation

In pursuance of paragraph 11 of the Six Schedule to the Constitution of India the rules and regulation made by the Executive Committee , Jaintia Hills Autonomous District Council published for general information dated 12th March 2012 with the approval of the Governor of Meghalaya " The Jaintia Hills Autonomous District(Trading by Non - Tribal) Regulation ( Act) 2011 " as under Section 10 of the said Schedule to regulate and control trading with the area of the Jaintia Hills Autonomous District by the person other than Schedule Tribes resident in the District . And the general information dated 11th May 2012 assented by the Governor of Meghalaya , the Executive Committee has adopted and enforced the rates of Taxes on Professions ,Trade, Callings and Employments as revised by the Meghalaya Professions , Trades Callings, and Employments Taxation(Amendment) Act 2012 and substituted the Schedule to Section 4 of the regulation 1960 as adopted.

Structure Manpower of the Taxation Department

1. Licensing Officer
2. Asst. Licensing Officer -2
3. Inspector - 9
4. Head Asst. - 1
5. Upper Division Asst. -1
6. Supervisor -8
7. Lower Division Asst -10.
8. Drivers -1
9. Peon -7

Control and Regulation of Trading by Non - Tribals

Paragraph 10 of the Six Schedule to the Constitution of India empowers the Autonomous District Council to make regulation for control of money lending and trading by Non - Tribals . In exercise of the power conferred under the said paragraph the then United Khasi - Jaintia Hills Autonomous District had made a Regulation called "The United Khasi -Jaintia Hills (Trading by Non-Tribals) Regulation1954 which was adopted by this Council with amendments from time to time till a new Regulation called "The Jaintia Hills Autonomous District (Trading by Non - Tribals) Regulation 2011" was made and rules were made there under . A Regulation for control of trading by Non- Tribals is enforced, Non- Tribals traders will easily capture all types of trades and manipulate the business and to enforce the law and penalise those who carry out their business without a Trading License.

Constitutional Power with Act ,Rules ,Regulation number and types of Trading License granted to Non- Tribals

Whereas it is necessary to provide for the Regulation and control of Trading within the United Khasi- Jaintia Hills District by the person other than Schedule Tribes resident in the District. The Regulation may be called " The United Khasi - Jaintia Hills ( Trading by Non- Tribals ) Regulation 1954" which is assented by the Governor of Meghalaya which published for general information dated 8th December 1954 . All types of License granted under section 3 shall be chargeable with fee to be prescribed by the Executive Committee. Every License granted under this Regulation shall be chargeable with license fee with validity for the period of one year subject to renewal and the term and condition as laid down under rules made under this Regulation .

Encouragement to Tribal Traders , revenue earned

In Pursuance of paragraph 11 of the Six Schedule to the Constitution of India to regulate the tribal traders within the area of the Jaintia Hills Autonomous District by the persons other than Schedule Tribes resident in the district . No person other than a tribal resident in the District shall carry on wholesale or retail trade or business within the Khasi - Jaintia Hills Autonomous District Council except under a License issued in that behalf by the Executive Committee under provision of this Regulation and the the Rules made there under .For this purpose, person other than tribal resident in the District shall include every Company ,Firm , Society or Association of whatever description in which a person other than tribal resident in the district in a partner , a Co- sharer or has a financial interest .

Administration and Collection of Taxes on Professions ,Trades ,Callings and Employments and income derived

In pursuance of paragraph 11 of the Six Schedule to the Constitution , the Regulation of District Council of the United Khasi - Jaintia Hills was published for general information on 27th September 1961,called the United Khasi-Jaintia Hills ( Taxation on Professions,Trades,Callings and Employments) Regulation 1960 which was adopted by this District Council with enforced the rates of taxes on Professions , Trades , Callings and Employments Taxation(Amendment)Act, 2012 and substituted the Schedule to Section 4 of the said Regulation 1960 as adopted.

As from appointed date and subject to the provision of regulation above every person who carries on a trade either by personal or by an agent , who follows a Professions or Callings in Employment either wholly within the Autonomous District of the United Khasi-Jaintia Hills shall be liable to pay for each financial year of tax in respect of such Professions, Trades,Callings and Employments and in addition to any tax , rate, duty or a fee which is liable to pay under any other law for the time being in force.

The tax payable by any person under this Regulation shall be determined with reference of gross income during the previous year from the Professions, Trades , Callings and Employments .

Schedule of rates of taxes where the gross total annual income and amount of tax

1. Does not exceed ₹50,000 Nil
2. Exceed ₹ 50,000 but below ₹ 75,000 200
3. Exceed ₹ 75,000 but below ₹ 100,000 300
4. Exceed ₹ 100,000 but below ₹ 1,50,000 500
5. Exceed ₹ 1,50,000 but below ₹ 200,000 750
6. Exceed ₹ 200,000 but below ₹ 2,50,000 1000
7. Exceed ₹ 2,50,000 but below ₹ 300,000 1250
8. Exceed ₹ 300,000 but below ₹ 3,50,000 1500
9. Exceed ₹ 3,50,000 but below ₹ 400,000 1800
10. Exceed ₹ 400,000 but below ₹ 4,50,000 2100
11. Exceed ₹ 4,50,000 but below ₹ 500,000 2400
12. Exceed ₹ 500,000 2500