Preamble

NOTIFICATION No. H.12018/40/95-LJD, the 10 th

April, 1997. The following Act of t he 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 31 st March, 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 o f India as fo llo ws :-

1.(1) This Act may be called the Mizoram Sales Tax (Amendment) Act, 1997.

1. (2) It shall have the like extent as the principal Act.
2. (3) It shall come into force on the date of its publication in the Official Gazette. 2In 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. 3In 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.

Amendment of Sectio n 1 Short title ex- tent, and com- mencement Amendment of Section 10

4.(1) In the principal Act, after the words “on petition” appearing in sub-section

1. (2) of section 12, the word “by the dealer” shall be instituted.
2. (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. (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.

1. (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. (1) of section 40.
2. (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. (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. (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. (5) In the pr incipal Act, the wor ds “ o n the due dat e 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 t he 1 st April to 30 th September by 31 st October. Ex-83/97- 2 - Amendment of Section 12 Amendment of Section 22 Amendment of Section 31 Amendment of Section 33 Amendment of Section 40
   • (b) from 1 st October to 31 st March by 30 th April 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.