Schedule (See Section 4)

Sl. No. Class of person Rate of tax. 1 2 3 1. Salary and wage earners where the total gross Amount of tax per annum (1) Does not exceed Rs. 10,000/- -NIL- (2) Exceeds Rs. 10,000/- but does not Rs. 100/exceed Rs. 15,000/- (3) Exceeds Rs. 15,000/- but does not Rs. 150/exceed Rs. 20,000/- (4) Exceeds Rs. 20.000/- but does not Rs. 200/exceed Rs. 25,000/- (5) Exceeds Rs. 25,000/- but does not Rs. 250/exceed Rs. 35,000/- (6) Exceeds Rs. 35,000/- but does not Rs. 300/exceed Rs. 50,000/- (7) Exceeds Rs. 50,000/- but does not Rs. 500/exceed Rs. 75,000/- (8) Exceeds Rs. 75,000/- but does not exceed Rs. 750/exceed Rs. 1,00.000/- (9) Exceeds Rs. 1,00,000/- but does not Rs. 1,000/- exceed Rs. 1,50,000/- (10) Exceeds Rs. 1,50,000/- but does not Rs. 1,500/- exceed Rs. 2,00,000/- (11) Exceeds Rs. 2,00,000)- but does not Rs. 2,000/exceed Rs. 2,50,000/- (12) Exceeds Rs. 2,50,000/- Rs. 2,500/- 2. (1) Legal practitioners including solicitors and notaries public; (2) Medical practitioners including medical consultants and dentists; (3) Teclinical and professional consultants including Architects, Engineers, Chartered Accoun- tants, Actuaries, management consultants, Accountants, whose standing in any of the professions mentioned is- (a) 3 years or less Rs. 300/- per annum. (b) above 3 years but less than 5 years. Rs. 500/- per annum. (c) 5 years or more but less than Rs. 750/- per annum. (d) 10 years and above Rs. 1,000/- per annum. 3. Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss Assecors registered or licensed under the Insurance Act, 1938 whose standing in any such professions is - (i) 3 years or less - NIL - (ii) above 3 years but less than 5 years Rs. 250/- per annum. (iii) 5 year or more but less than 10 years Rs. 500/- per annum (iv) 10 years above Rs. 1,000/- per annum 4. (i) Estate Agents or Rs. 1,000/- per annum. promoters or Brokers or Commission Agents or delcredere agents or mercantile agents. (ii) Directors (other than Rs. 1,000/- per annum. nominated by Government) of Companies registered under the Companies Act, 1956. 5. (a) Contractors of all descriptions 0.5 per cent of the total contracted or classes engaged in any work. amount subject to a maximum of Rs. 2,500/- per annum. (b) Suppliers of all descriptions 0.5 per cent of gross business in engaged in any supply work. a year subject to a maximum of Rs. 2,500/- per annum. EXPLANATION : For the purpose of this entry “gross business” shall mean the aggregate of the amount of the valuable consideration or part thereof receivable during the immediately preceeding year in respect of a contractor supply works executed wholly or partly during such year. 6. Any dealer whose annual gross turnover or income on all sales is - (1) Less than Rs. 20,000/- -NIL - (2) Exceeds Rs. 20,000/- 0.5 per cent of such annual gross turnover subject to a maximum of Rs. 2,500/- EXPLANATION : For the purpose of this entry, “annual gross turnover” shall mean the turnover of sales made during the year immediately preceeding the year of assessment. 7. (1) Owners or lessees of petrol/diesel Rs. 1,200/- per annum filling stations and service stations, agents and distributors (2) Mills owners of Rice Atta/Flour Rs. 500/- per annum. Oil other than cottage and tiny units as notified by Government (3) Owner/occupier of distilleries, Rs. 1,200/- per annum. breweries and botling plants. (4) Licensed foreign liquors vendors Rs. 2,000/- per annum. and employer of residential hotels of three starred category and above. (5) Employers of residential hotels Rs. 1,000/- per annum. below three starred category. (6) Owners of Restaurants/Hotels “Rs. 500/- per annum.“ (Where food is served) 8. Owners, licensees or lessees as the case may be of (a) Video parlours and video rental Rs. 500/- per annum.“ Libraries. (b) Cinema Hous s and Theatres Rs. 1,500/- per annum. (c) Cold Storages Rs. 1,000/- per annum. (d) Meat processing units Rs. 1,000/- per annum. 9. Holders of permits for transport vehicles, granted under Motor Vehicles Act,1988. which are issued or adopted to be used for hire or reward where any such person holds permit or permits for any Taxis, It is Commercial Vehicles, Trucks or Buses (i) In respect of each Taxi or Light Rs. 300/- per annum. Commercial Vehicle. (ii) In respect of each Truck or Bus. Rs. 500/- per annum. 10. Individuals, Clubs, Association/ Rs. 1,000/- per annum. Organisation or Institutions conducting chit Funds and Lotteries. Banking Companies as defined in the Banking Regulation Act, 1949. 11. Banking Companies as defined in Rs. 2,000/- per annum. the Banking Regulation Act, 1949 12. Companies registered under the Rs. 2,000/- per annum. Companies Act, 1956 and engaged in any Professions, Trades or Callings. 13. Partnership firms when engaged Rs. 1,500/- per annum. in any Professions, Trades or Callings. 14. Person other than mentioned in Rate of Tax shall be as may be fixed any professions, trades, callings or by notification not exceeding Rs. 2,500/employments and in respect of per annum. whom notification is issued under section 3 of this Act. Notwithstanding anything contained in this Schedule where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of these entries shall be applicable in his case. P. Chakraborty, Secretary to the Govt. of Mizoram. Law, Judicial & Parliamentary Affairs Department. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-1,000