NOTIFICATION
No. H.12018/40/95-LJD, the 10thApril, 1997. The following Act of the Mizoram Legislative Assembly, which received the assent of the Governor of Mizoram is hereby published for general information. The Mizoram Act No.6 of 1997
The Mizoram Sales Tax (Amendment) Act, 1997.
Received the assent of the Governor of Mizoram on the 31stMarch, 1997.
AN
ACT
further to amend the Mizoram Sales Tax Act, 1989 (Act, No. 8 of 1989) (hereinafter referred to as the principal Act).
Be it enacted by the Legislative Assembly of Mizoram in the Forty-Eight year of the Republic of India as follows :-
1. (1) This Act may be called the Mizoram Sales Tax (Amendment) Act, 1997.
(2) It shall have the like extent as the principal Act.
(3) It shall come into force on the date of its publication in the Official Gazette.
2 In the principal Act, after the word "appoint" appearing is sub-section (3) of sec- tion 1, the words "and different datesmay be appointed for different provisions of this Act, shall be added.
3 In the principal Act, for the figure "38" and "46" appearing in sub-section (2) of Section 10, the figure "44" and "47" shall be substituted. Vol XXVI Aizawl, Tuesday 22.4.1997 Vaisakha 2. S.E. 1919 Issue No. 83
Regd. No. NE 907
Amendment of Section 1 Short title ex- tent, and com- mencement
Amendment of Section 10
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4. (1) In the principal Act, after the words "on petition" appearing in sub-section
(2) of section 12, the word "by the dealer" shall be instituted.
(2) In the principal Act, after the words "under this Act", appearing in sub-sec- tion (3) (b) of section 12 the word "or" and punctuation "," shall be added.
(3) In the principal Act, after clause (b) of sub-section (30 of section 12, the following new clause, namely.
"(c) for any other sufficiant reason" shall be added.
5. In the principal Act, for the words, "fine of" appearing in sub-section (1) of sec- tion 22, the words "penalty not exeeding" shall be substituted.
6. In the principal Act, for the figure "13" appearing in sub-section (1) of section 31, the figure "12" shall be substituted.
7. (1) In the principal Act, for the word "sixty" appearing in sub-section (3) of section 33, the word "ninety" shall be substituted.
(2) In the principal Act, the word and figure "or 33" appearing in clause (a) of sub-section (4) of section 33 shall be deleted.
8. (1) In the principal Act, the word "paid" and punctuation "," shall be inserted between the words "by which the tax" and the words "if any" appearing in sub-section
(1) of section 40.
(2) In the principal Act, the word "or in a case covered by sub-section (3), after the commencement of this Act," appearing in proviso to sub-section (3) of section 40shall be deleted.
(3) In the principal Act, for the expression sub-section (3) whereever it occurs in sub-section (5) of section 40, the expression "sub-section (2)" shall be substituted.
(4) In the Principal Act, the words "and penalty" shall be inserted between the words "amountof tax" and the words "as finally assessed" appearing in Explanation - I of section 40.
(5) In the principal Act, the words " on the due date of payment as per notice of demand in form VIII" shall be added after the word "payment" appearing in Explana- tion - II of section 40 and the words, punctuations and figures-" as follows :-
(a) from the 1stApril to 30thSeptember by 31stOctober. Ex-83/97 - 2 -
Amendment of
Section 12
Amendment of
Section 22
Amendment of
Section 31
Amendment of
Section 33
Amendment of
Section 40
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(b) from 1stOctober to 31stMarch by 30thApril
9. In the principal Act, for the words 'of' appearing between the words "Demand' and "charges" in sub-section (13) of section 44, the word "or" shall be substituted.
10. In the principal Act, after serial number 3 but before serial number 4 of the Sched- ule II, the following new entry shall be inserted, namely :-
(1) Surgical appliances dressing including sanitary napkins & sanitary towels, medicines and drugs other than those exempted nunder Schedule III of the Act, 2 per centum.
(2) In the principal Act, for the serial number "4" appearing under Schedule II, serial number "5" shall be substituted.
11. In the principal Act, for the figure "1985" appearing in the sub-heading "List of goods exempted under section 7 of the Mizoram Sales Tax Act, 1985" under schedule III, the figure "1989" shall be substituted.
Secretary,
Law & Judicial Deptt.
Govt. of Mizoram.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-800
Amendment of
Section 44
Amendment of
Schedule II
Amendment of
Schedule III
Ex-83/97- 3 -
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