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of <h1>Section 79 of Meghalaya GST Act 2017: Procedures for Recovering Unpaid Taxes, Including Property Sale and Third-Party Payments.</h1> Section 79 of the Meghalaya Goods and Services Tax Act, 2017, outlines the procedures for recovering unpaid taxes. If a person fails to pay the amount due, the proper officer can recover it through various methods, such as deducting from money owed to the person, selling detained goods, or requiring third parties to pay the government directly. The officer can also distrain and sell movable or immovable property, issue a recovery certificate to the district collector, or seek recovery through a magistrate. The section also allows recovery of amounts under bonds or other instruments and specifies the distribution of recovered amounts between central and state governments.
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