The Mizoram Passenger and Goods Taxation Act, 1988
The Mizoram Passenger and Goods Taxation Act, 1988
The Mizoram Passengers and Goods Taxation Act, 1988 establishes a tax framework on transport fares for carrying passengers and goods within the state of Mizoram. It applies to owners and operators of motor vehicles and boats used for commercial transport, requiring them to collect tax on tickets or receipts and pay it to the state government. The law mandates detailed record-keeping, empowers authorities to set up check posts, inspect vehicles, and seize financial books to prevent tax evasion, and outlines penalties and appeals for non-compliance. This legislation matters because it generates state revenue from commercial transit while standardizing public transport taxation across the region.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of Tax
- 4. Payment of tax
- 5. Evidence of payment of tax
- 6. Keeping of accounts and submission of returns
- 7. Taxing Authority
- 8. Taxing authority is a public Servant
- 9. Penalty for non-payment of tax
- 10. Exemption
- 11. Supply of time-table and table of fares
- 12. Recovery of arrear of tax
- 13. Tax of deceased payable by representative
- 14. Liability in case of discontinued firm or association
- 15. Power of entry and inspection
- 16. Seizure of books of accounts
- 17. Erection of check Posts
- 18. Restriction on the use of taxable vehicles in certain cases.
- 19. Appeal to the prescribed authority
- 20. Revision by Commissioner
- 21. Appeal to the Board of Revenue
- 22. References
- 23. Offences and penalties
- 24. Offences by Companies
- 25. Power to compound offences
- 26. Bar to proceedings
- 27. Exclusion of jurisdiction of civil Court
- 28. Refunds
- 29. Delegation of powers
- 30. Power to make rules
PDF: pending for this language.