Vidhi Codex

THE MIZORAM ENTRY TAX ACT, 2015

The Mizoram Entry Tax Act, 2015

Tax20153 sections

This Act imposes a tax on the entry of goods into local areas in Mizoram for consumption, use, or sale. The primary purpose of this tax is to generate revenue specifically for infrastructure development within the state. It applies to the whole of Mizoram and targets goods coming from outside the state or other local areas. By levying this entry tax, the government aims to fund necessary public works and improve the state's infrastructure.

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  1. 0. Preamble
  2. 1. Short title, (1) This Act may be called the Mizoram Entry Tax Act, 2015. extent and (2) It shall extend to the whole of the State of Mizoram. commencement: (3) It shall come into force on such date as the State Government may, by
  3. 2. Definitions: (1) In this Act, unless the context otherwise requires :-

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