The Mizoram (Professions, Trades, Callings and Employments Taxation) (Second Amendment) Act, 1988

Vol XVII Aizawl, Tuesday 20.9.1988 Bhadra 29, S.E. 1910 Issue No. 109 (B)

NOTIFICATION

NO. LJD. 27/87/33, the 20th September, 1988. The following Act which received the assent of the Governor of Mizoram is here by published for general information.

Mizoram Act No. 7 of 1988 The Mizoram (Professions, Trades, Callings and Employments Taxation) (Second Amendment) Act,

(Received the assent of the Governor of Mizoram on 12th September, 1988).

Short title, extent and commencement

K.N. Srivastava, Secretary to the Govt. of Mizoram Law, Judicial & Parliamentary Affairs Deptt.

MIZORAM ACT NO. 7 OF 1988, THE MIZORAM (PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION) (SECOND AMENDMENT) ACT, 1988

AN ACT

further to amend the Mizoram (Profession, Trades, Callings and Employments Taxation) Regulation, 1963 (hereinafter referred to as the principal Act).

Be it enacted by the Lagislative Assembly of Mizoram in the thirty-ninth year of the Republic of India as follows :-

1. (1) This Act may be called the Mizoram (Professions, Trades, Callings and Employments Taxation) (Second Amendment) Act.1988

Ex-109 (B) / 1988 - 2 -

1. (2) It shall have the like extent as the Principal Act.
2. (3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.

For the schedule to the Mizoram (Professions Trades, Callings and Employments Taxation) Regulation, 1963, the following Schedule shall be substituted, namely :-

AMOUNT OF TAX (1) deos not exeed Rs. 10,000/- Nil (2) exceeds Rs. 10,000/- but does not exeed Rs. 15,000/- Rs. 50.00 (3) exceeds Rs. 15,000/- but does not exeed Rs. 25,000/- Rs. 100.00 (4) exceeds Rs. 25,000/- but does not exeed Rs. 35,000/- Rs. 175.00 (5) exceeds Rs. 35,000/- Rs. 250.00 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-750