The Taxation Laws (Mizoram Amendment) Act, 1995.

NOTIFICATION
No. H. 12018/64/95-LJD. the 24th November, 1995. The following Act of the Mizoram Legislative
Assembly, which received the assent of the Governor of Mizoram is hereby published for general infor-
mation.
The Mizoram Act No. 9 of 1995
The Taxation Laws (Mizoram Amendment) Act, 1995.
Received the assent of the Governor of Mizoram on the 10th November, 1995.
AN
ACT
further to amend the Assam Amusement and Betting Tax Act, 1939 (Assam Act No. VI of 1939) as
adapted in Mizoram, (hereinafter referred to as the principal Act).
Be it enacted by the Legislative Assembly of Mizoram in the Forty-Sixth year of the Republic of
India as follows :-
1. (1) This Act may be called the Taxation Laws (Mizoram Amendment) Act,
1995.
(2) It shall have the like extent as the principal Act after adaptation.
(3) It shall come into force on such date as the State Government may, in the
official Gazette, appoint.
“ayam ngn adaptation“borbe“of Mizoram.“Ifairs Deptt.
2. In section 2 of the principal Act,
(i) for clause (2) the following clause shall be substituted, namely :-
Vol XXIV Aizawl, Friday 1.12.1995 Agrahayana 10. S.E. 1917 Issue No. 537
Regd. No. NE 907
Short title ex-
tent, and com-
mencement
Amendment of
section 2 of the
principal Act.
“(2)” ‘ADMISSION TO ENTERTAINMENT’ includes admission to any place in
which the entertainment is being held or is to be held and where television exhibition is
being provided with the aid of any type of antenna with a cable network attached to it
or cable television in residential or non-residential areas for which persons are re-
quired to make payment by way of contribution or subscription or installation and
connection charges or any other charges collected in any manner, whatsoever.
(ii) after clause (2), the following new clauses shall be inserted, namely :-
(2A) ‘ANTENNA ’ means an apparatus which receives television signals which en-
able viewers to tune into transmissions including national or international satellite trans-
missions and which is erected or installed for exhibition of films or moving pictures or
series of pictures by means of transmission of television signals by wire where subscriber's
television sets at the residential or non-residential place are linked by metallic coaxial
cable or opticfibre to a central system called the headend, on payment by the connec-
tion holder of any contribution or subscription or installation and connection charges or
any other charges collected in any manner, whatsoever;
(2B) ‘CABLE TELEVISION’ means a system organised on payment by connection
holder of any contribution or subscription or installation and connection charges or any
other charges collected in any manner whatsoever, for exhibition of films or moving
pictures or series of pictures by means of transmission of television signals by wire
where subscriber's television set is linked by metallic coaxial cable or opticfibre cable
to a central system called the head-end, by using a video cassette or disc or both,
recorder or player or similar such apparatus on which pre-recorded video cassette or
disc or both are played or re-played and the films or moving pictures or series of
pictures which are viewed and heard on the television receiving set at a residential or
non-residential place of a connection holder,”
(iii) for clause (4), the following clause shall be substituted, namely :-
“(4) ‘ENTERTAINMENT’ includes any exhibition, performance, amusement, games,
sport, cinema-tograph show or video show to which persons are ordinarily admitted
on payment or moving pictures or series of pictures which are viewed and heard on the
television receiving set, with the aid of any type of antenna with a cable network at-
tached to it or cable network for which persons are required to make payment by way
of contribution or subscription of installation and connection charges or any other charges
collected in any manner whatsoever.”
(iv) for clause (7), the following clause shall be substituted, namely:-
“(7) ‘PA YMENT FOR ADMISSION’ includes :-
Ex-537/95 - 2 -
(a) any payment made by a person who having been admitted to one part of a place
of entertainment is subsequently admitted to another part thereof, for admission to
which a payment involving a tax or a higher rate of tax is required.
(b) any payment for seats or other accommodation in a place of entertainment;
(c) any payment made for the loan or use of any instrument or contrivance which
enables a person to get a normal or better view or hearing of the entertainment which,
without the aid of such instrument or contrivance, such person would not get;
(d) any payment for any purpose whatsoever connected with an entertainment which
a person is required to make as a condition of attending or continuing to attend the
entertainment and addition to the payment,  if any, for admission to the entertainment.
(e) any payment made by a person by way of contribution or subscription or instal-
lation and connection charges or any other charges collected in any manner whatso-
ever for television exhibition with the aid of any type of antenna with a cable network
attached to it or  cable television”.
3. After section 3B of the principal Act, the following section shall be inserted,
namely:-
“ 3C. Levy of entertainment tax on cable television:- Notwithstanding anything con-
tained in section 3,3A and 3B, in the case of entertainment provided with the aid of
antenna or cable television to a connection holder, the proprietor of such entertainment
shall pay entertainment tax at the rate of twenty percentum of the payment for admis-
sion received by the proprietor per connection per month:
Provided that no tax shall be payable under this section the period of connection
provided to a connection holder in any month is less than fifteen days.”
 4 In section 4 of the principal Act, after clause (a), the following new clause shall
be inserted, namely:
“(aa) in the case of cable television  where the entertainment tax shall be due
and recoverable from the proprietor.”
P. CHAKRABORTY
Secretary to the Govt. of Mizoram
Law, Judicial & parliamentary Affairs Deptt.
Insertion of a
new section
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CERTIFICA TE
This Bill was passed by the Mizoram Legislative Assembly on the 4th October, 1995.
The Bill is a money bill.
V AIVENGA
SPEAKER
Mizoram Legislative Assembly
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl. C-700
Ex-537/95 - 3 -

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