The Mizoram Gazette EXTRA ORDINARY
Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page VOL - XLI Aizawl, Wednesday 29.8.2012 Bhadrapada 7, S.E. 1934, Issue No. 416
NOTIFICATION
No. H. 12018/122/2008-LJD, the 27 th August, 2012. The following Act is hereby published for general information.
The Mizoram Value Added Tax (Amendment) Act, 2012 (Act No. 14 of 2012)
{Received the assent of the Governor of Mizoram on the 3rd August, 2012}
Zahmingthanga Ralte, Deputy Secretary to the Govt. of Mizoram.
AN
ACT
to further amend the Mizoram Value Addedx Tax Act, 2005 (Act No. 1 of 2005) (hereinafter referred to as the Principal Act) and to provide for the matters connected therewith or incidental thereto.
It is enacted by the Legislative Assembly of the State of Mizoram in the Sixty-third Year of the Republic of India, as follows :-
1 . Short title, extent and commencement : (a) This Act may be called the Mizoram Value Added Tax (Amendment) Act, 2012. (b) It shall extend to the whole of Mizoram. (c) It shall come into force from the date of publication in the official Gazette.
2 . Amendment of Section 21 : In the Principal Act, after sub-section (2) of Section 21, the following sub-section shall be added as follows, namely-
“(2A) Every application for registration under sub-section (1) shall be accompanied by a true and valid Permanent Account Number (PAN) issued by the competent authority under the Income Tax Act, 1961 (Central Act No. 43 of 1961).
“(2AA) Notwithstanding anything contained in sub-section (2A) above, all dealers who have been registered under sub-section (2) of Section 21 of the Act shall be in possession of PAN within such time as may be prescribed by the Government”.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/500