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TMI Blog2019 (2) TMI 1807X X X X Extracts X X X X X X X X Extracts X X X X ..... se down all running illegally teer-counters in the State and to provide age limit restrictions for entering into the betting of teer and to ensure that the distance in terms of Section 6 of the Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 2018 [for short 'the Act of 2018] between ticket counters/teer-counters is maintained by the owner and further to direct the respondents to implement the Meghalaya Goods and Service Tax Act in terms of service code tariff 999692 (gambling and betting services including similar online services) for ongoing business of betting in the form of teer in the State of Meghalaya. 2. Mr. N Syngkon, learned counsel appearing for the petitioner argued that most of the teer-cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation received under RTI, the revenue collection for the year 2014-15 for the entire district of West Garo Hills is Rs. 24,02,550/- (Rupees twenty four lakhs two thousand five hundred and fifty). But if collection made by respondent No.9-Association from all teer-counters in Tura alone at Rs. 250/- (Rupees two hundred fifty) is counted, then also this money in Tura area alone is Rs. 85,700/- (Rupees eighty five thousand and seven hundred) per day and Rs. 22,75,000/- (Rupees twenty two lakhs and seventy five thousand) per month. Extra monthly tax collected in the name of Taxation Department from each counter is Rs. 2000/- (Rupees two thousand) if calculated for a month, would reach the total amount of Rs. 5,00,000/- (Rupees five lakhs) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the provision of the new Act and Rules framed therein. No license as organizer or bookmaker under the Act of 2018 has been granted to the respondent No.9-Association. 6. Learned Additional Advocate General further submits that it is incumbent on the part of the organizer/bookmaker licensed under the Act of 2018 to obtain registration under the GST and to comply with various provisions once the turnover threshold for obtaining registration is exceeded. It is contended that immediately after the Act of 2018 was notified on 09.10.2018, the registration process was initiated and every efforts is being made to ensure that the teer-counters/bookmakers adhere to the rules as mentioned in Section 6 (1) of the Act of 2018. Since the area of diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 8. We have given our anxious consideration to the rival submissions and perused the material placed on record. 9. The sole purpose of filing this PIL is to ensure compliance of various provisions of the Act of 2018 and also to ensure that the State exchequer is not put to any loss of revenue. First and foremost contention of the learned counsel for the petitioner is that many such teer-counters in different parts of the State, especially in Garo Hills and Tura district, are being run without obtaining any license. It appears that the licenses were earlier issued to various owners of different teer-counters under the Act of 1982. Now with the repeal of that Act and enactment of the Act of 2018, licensees of that time are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter has an obligation to get himself registered under the Meghalaya Goods and Service Tax Act, 2017, he should be required to obtain necessary registration and make payment of due amount of GST. (iii) In order to carry out the aforesaid directions, the Commissioner of Taxes is directed to undertake a special derive to inspect/check all such centers throughout the State during the month of March, through different Superintendent of Taxes, with the help of local police and the district administration. (iv) It is made clear that that the respondent No.9-Association will have no authority to issue any NOC/license, to authorize anyone to run such teer-counters or also would have no authority to collect tax on behalf of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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