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

NOTIFICATION
NO. LJD. 27/87/33, the 20th September, 1988.  The following Act which received the assent  of the Gover-
nor 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,
1988
(Received the assent of the Governor of  Mizoram on 12th September, 1988).
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 TAXA TION) (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
Vol XVII Aizawl, Tuesday 20.9.1988 Bhadra 29, S.E. 1910 Issue No. 109 (B)
Short title,
extent and
commence-
ment
Substitution of
new Schedule
to the principal
Regulation.
(2) It shall have the like extent as the Principal Act.
(3) It shall come into force on such date as the State Government may, by
notification in the official Gazette, appoint.
2. For the schedule to the Mizoram (Professions Trades, Callings and Employ-
ments Taxation) Regulation, 1963, the following Schedule shall be substituted,
namely :-
THE SCHEDULE
( See Section 4 )
In the case of every person where the total gross income :-
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
Ex-109 (B) / 1988 - 2 -
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl. C-750

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