Vidhi Codex

The Mizoram (Sales of Petroleum and Petroleum prod- ucts including Motor Spirit and Lubricants) Taxation ( Amendment) Act, 1991

The Mizoram (Sales of Petroleum and Petroleum prod- ucts including Motor Spirit and Lubricants) Taxation ( Amendment) Act, 1991

Tax19913 sections

This Act amends the 1973 law governing taxation of petroleum products in Mizoram. It changes when tax provisions come into effect by applying them retrospectively from April 1, 1990 for motor spirit and high-speed diesel oil, and from May 15, 1990 for liquefied petroleum gas. The amendment has immediate effect and applies to the same areas as the original law. This matters because it clarifies and validates tax operations on petroleum products during that period by making the tax law apply from specific earlier dates than originally enacted, ensuring legal certainty for both authorities and dealers regarding when the tax became enforceable.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 2. Amendment of Section 1
  3. 3. It shall be deemed to have come into force on First of April, 1990 for Motor Spirit

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