The Mizoram Revenue Assessment (Amendment) Act, 1992

Regd. No. NE 907

Vol XXI Aizawl, Friday 14.8.1992 Sravana 23. S.E. 1914 Issue No. 149

NOTIFICATION

No. H. 12018/6/91-LJD, the 12th August, 1992. The following Act of the Mizoram Legislative Assembly, which received the assent of the Governor of Mizoram is hereby published for general information.

The Mizoram Act No. S of 1992 The Mizoram Revenue Assessment (Amendment) Act, 1992.

(Received the assent of the Governor of Mizoram on 20th July, 1992)

Short title, and commencement

Amendment of regulation 3

Assesment of taxes

AN ACT

further to amend the Lushai Hills District (Revenue Assessment“Regulation, 1953.

Be enacted by the Legislative Assembly of the state of Mizoram in the Forty third year of the Republic of India as follows:-

1. (1) This Act may be called the Mizoram Revenue Assessment (Amendment) Act, 1992.

1. (2) It shall have the like extent as the Lushai Hills District (Revvenue As- sessment) Regulation, 1953.
2. (3) It shall come into force on the date of publication in the Mizoram Ga- zette.

In the Lushai Hills District (Revenue Assessment) Regulation, 1953.(hereinafter referred to as the Principal Regulation), for regulation 3, the following regulation shall be substituted, namely:-

3.(1) Every shop in Aizawl Town shall ba assessed to an annual tax of one hundred fifty rupees. (2) Every shop in places other than in Aizawl Town shall be assessed to an annual tax of one hundred rupees. (3) Building other than those belonging to the Government and such other building as the State Goverment may, by order exempt, shall be assessed to an annual tax at the rate of two percent of rent in all places in the area to which the principal regulation applies. (4) Every stall within the town of Aizawl shall be assessed to an annual tax of one hundred rupees. (5) All other stalls outside the Aizawl town shall be assessed to an annual tax of fifty rupees. (6) For every issue of pass for Wet Rice Cultivation, Garden, House, Shop and for any other building a fee at the rate of thirty rupees shall be charged, and for mutation of original or duplicate pass, five percent of the value of the land shall be charged. (7). Every Fish Pond or farm for domestic animals shall be assessed to an annual tax of fifty rupees. (8) A premium for allotment of lands for shop sites or stall site shall be charged at the rate of two hundred rupeesn any other Sub-Towns. (9) A premium for allotment of lands for house sites shall be charged at the rate of one hundred rupees per house site in Aizawl, Lunglei, Champhai, and Kolasib and the rate of one hundred per such sitre in any other Sub-Town. (10) A premium for allotment of lands for agriculture purpose shall be charged per bigha, at the rate shown below :- (1) lands under grade I - Ten rupses. (2) lands under grade Il - Eight rupees (3) lands under grade IlI - Seven rupees (4) lands under grade IV - Five rupees