The Mizoram Revenue Assessment (Amendment) Act, 1992.

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)
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  (Amend-
ment)  Act, 1992.
(2) It shall have the like extent as the Lushai Hills District (Revvenue As-
sessment) Regulation, 1953.
(3) It shall come into force on the date of publication in the Mizoram Ga-
zette.
2. In the Lushai Hills District (Revenue Assessment) Regulation, 1953.(herein-
after referred to as the Principal Regulation), for regulation 3, the following regula-
tion shall be substituted, namely:-
3. (1) Every shop in Aizawl Town shall ba assessed to an annual tax of one
hundred fifty rupees.
Vol XXI Aizawl, Friday 14.8.1992 Sravana 23. S.E. 1914 Issue No. 149
Regd. No. NE 907
Short title, and
commence-
ment
Amendment of
regulation 3
Assesment of
taxes
(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 build-
ing 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
Dr. H.C. Thanhranga,
Sceretary to the Govt. of Mizoram,
Law, Judicial & Parliamentary Affairs Department.
Short title, and
commence-
ment
Ex-149/1992 - 2 -
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl C-700

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