Vidhi Codex

ASSESSMENT OF REVENUE) ACT, 2004

The Mizoram (Taxes on Land, Buildings and Assessment of Revenue) Act, 2004

Tax200434 sections

This Act levies taxes on land and buildings in Mizoram and provides for assessing land revenue. It sets out the authorities under the Act, the premium payable, and the Government's power to suspend, enhance, reduce or abolish the tax. Owners must file returns, the annual valuation of property is determined, and a list of assessment is prepared, published and can be amended.

Start reading →Read full ActSections
  1. 1. Short title .. extent and commencement
  2. 2. Definitions
  3. 3. Authorities for the pmoses of tbis Act
  4. 8. Premium
  5. 9. Power to suspend, enhance, reduce or abolish any existing taxes and fees
  6. 10. Submission of retarns and ins~ection of land and buildings for ~urposes of assessment
  7. 11. Assessment
  8. 12. Determiation of Annual Valuation withi11 notified station areas
  9. 13. List of Assessment
  10. 14. Evidential value of the list of assessment
  11. 15. Amendment of the list of assessment
  12. 16. Preparation of new list of assessment
  13. 17. Power to assess in case of escape from assessment
  14. 18. Rectification of mistake
  15. 19. Oblieation of transferor and transferee to give notice of transfers
  16. 20. Collection of taxes
  17. 21. Payment of taxes
  18. 22. hear of land revenue
  19. 23. Recovery of arrears
  20. 24. Recovery of tax from occu~ier of land or buildinp in certain cases
  21. 25. Power to em~lov valuer
  22. 26. Appeal, revision and rectification of mistake
  23. 27. Power to call for records etc
  24. 28. Remission
  25. 29. Power to exempt
  26. 30. Maintenance of registers and mcords
  27. 31. Delegation of power
  28. 32. Penalties
  29. 33. Arrest of a defaulter to be made upon a warrant
  30. 34. Indemnity
  31. 35. Bar of suits in Civil Court
  32. 36. Formal and Summaw inauiries to be deemed iudicial mroceeding~
  33. 37. Power to make rules
  34. 38. RePeaI and SavinPs

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