In this Act, unless the context otherwise requires:- (a) “Act” means the Meghalaya (Mobile Phone Connection) Cess Act,2002; (b) “Authorised Officer” means the officer competent to collect the Cess and exercise the power and functions as referred to in section 5 of this Act; (c) “Business” includes the activity of providing mobile phone connection and any other service in connection, incidental or ancillary to activity for monetary consideration; (d) “Cess” means one time payment of tax for mobile phone connection provided to customer; (e) “Magistrate” means Magistrate of the First class as defined under the Code of Criminal Procedure, 1973 (f) “Operator” include firm/company issuing mobile phone connection including a firm or company of society or association who owns the operation and also a person who for the time being is in charge of the management of the operation and registered under Section 6 of this Act; (g) “place of business” include an office, or any other place which a company uses for the purpose of his business or where he keeps his books of accounts; (h) “prescribed” means rules made under this Act; (i) “State Government” means the Government of the State of Meghalaya.