The Mizoram Value Added Tax (Amendment) Act, 2012

(a) This Act may be called the Mizoram Value Added Tax (Amendment) Act, 2012. (b) It shall extend to the whole of Mizoram. (c) It shall come into force from the date of publication in the official Gazette.

In the Principal Act, after sub-section (2) of Section 21, the following sub-section shall be added as follows, namely- “(2A) Every application for registration under sub-section (1) shall be accompanied by a true and valid Permanent Account Number (PAN) issued by the competent authority under the Income Tax Act, 1961 (Central Act No. 43 of 1961). (2AA) Notwithstanding anything contained in sub-section (2A) above, all dealers who have been registered under sub-section (2) of Section 21 of the Act shall be in possession of PAN within such time as may be prescribed by the Government”.

AN ACT to further amend the Mizoram Value Added Tax Act, 2005 (Act No. 1 of 2005) (hereinafter referred to as the Principal Act) and to provide for the matters connected therewith or incidental thereto. It is enacted by the Legislative Assembly of the State of Mizoram in the Sixty-third Year of the Republic of India, as follows :-