The Mizoram Passenger and Goods Taxation Act, 1988

SNOTIFICATION
No. LJD.10/88/18, the 18th April, 1988. The following Mizoram Passenger and Goods Taxation Bill,
1988 which received the assent of the Governor of Mizoram is here by published for general information.
The Mizoram Act No. 5 of 1988. The Mizoram Passenger and Goods Taxation Act, 1988.
(Received the assent of the Governor of Mizoram on 11th April, 1988).
Vol XVII Aizawl, Thursday 18.4.1988 Chaitra 29. S.E. 1910 Issue No. 51
ARRENGEMENT OF CLAUSES
Clauses Pages
1. Short title, extent and commencement 3
2. Difinitions 3-5
3. Levy of Tax 5
4. Payment of Tax 6
5. Evidence of payment of Tax 6
6. Keeping of accounts and submission of returns 6
7. Taxing Authority 6-7
8. Taxing Authority is a public servant 7
9. Penalty for non-payment of tax 7
10. Exemption 7
11. Supply of Time Table and Table of Fares 7
12. Recovery of Arrear of Tax 7-8
13. Tax of decreased payable by representative 8
14. Liability in case of discontinued firm or association 8
15. Power of entry and inspection 8
16. Seizure of Books of Accounts 8
17. Erection of Check Posts 8
18. Restriction on the use of taxable vehicles in certain cases 9
19. Appeal to the prescribed authority 9-10
20. Revision by Commissioner 10-11
21. Appeal to the Board of Revenue 11
22. Reference 11-13
23. Offences and Penalties 13-14
24. Offencies by Companies 14
25. Power to compound offences 14-15
26. Bar to proceedings 15
27. Exclusion of Jurisdiction of civil court 15
28. Refunds 15
29. Delegation of powers 15
30. Power to make rules 15-16
Ex-51 /1988 - 2 -
ASSEMBLY ACT NO 5 OF 1988
THE MIZORAM PASSENGERS AND GOODS TAXA TION ACT, 1988
AN
ACT
to provide for the levy of a tax on passengers“and goods carried by road in motor
vehicles of“on inland water-ways by boats.
Whereas it is expedient to provide for the“levy of a tax on passengers and
goods carried by“road or an inland water-ways.
Be it enacted by the Legislative Assembly“of Mizoram in the thirty ninth year
of the Republic of India as follows :-
1. (1) This Act may be called the Mizoram“Passengers and Goods Taxtation
Act, 1988.
(2) It extends to the whole of Mizoram.
(3) It shall come into force on such date as the Government may, by Noti-
fication in the official Gazette, appoint.
2. In this Act, unless the context otherwise requires-
(a) "Board" means the Mizoram Board“of Revenue constituted by the
Government“under the appropriate enactment made for“the purpose or under any
statutory modin-“cation or re-enactment thereof,
(d) “Boat” means a vessel or water-craft propelled or pulled or towed by
hand or steam or other mechanical power or any other device used or adopted to
be used for the carriage of passengers or goods for hire or reward;
(c) "Business” means the business of carrying passengers or goods in tax-
able vehicle:
(d) “Commissioner" means the Commissioner“appointed under section 7
(e) “Fare” include freight and any sum payable for a season ticket or for the
hire of a taxable vehicle.
(f) "Goods" include livestock and anything carried in taxable include:
Shorttitle. extent
and Commence-
ment.
Definition
Ex-51 /1988- 3 -
(1) Living persons,
(ii) personal luggage of passengers travelling in such
vehicle when it is not charge;
(ii) equipments ordinarily used with such vehicle;
(iv) mineral or mineral ores; and
(v) petroleum products.
(g) “Govermnment" means the Government of the State of
Mizoram.
(h) “Motor Vehicle" means a public service vehicle or a transport
vehicle owned by a public carrier, including trailer when attached to
any such vehicle within the meaning of the motor Vehicle Act, 1939.
(i) “Owner" means the owner of a taxable vehicle and includes-
(i) the holder of a permit, if any. granted under the provi-
sions of the law for the time being in force to ply such vehicle within
the territorial limits of the State: or
(ii) any person for the time being in charge of such vehicle;or
(iii) any person responsible for the management of the busi-
ness of owner : or
(iv) any State Transport under taking as defined in section
68A of the Motor V ehicle Act, 1939.
(j) Passengers" means any person travelling in a taxable vehicle,
but does not include an employee of the owner travelling in the
bonafide discharge of this duties in connection with such vehicle. or
a public servant travelling for the performance of his duties under
this Act.
(k) "Prescribed" means prescribed by rules made under this Act ;
(1) "State” means the State of Mizoram ;
(Act 4
of 1939)
(Act 4
of 1939)
Ex-51 /1988 - 4 -
(m) “Taxable V ehicle" means either a boat or motor vehicle or both.
3. (1) There shall be levied, charged and paid to the Govern-
ment a tax on all fares in respect of all passengers and goods carried
in a taxable vehicle at the rate of ten paise per rupee value of the fare
subject to the minimums of five paise in any one case.“AN“(Act 4
of“1939)
EXPLANA TION :
(i) When pasengers or goods are carried in a taxable vehicle
and no fare has been charged, the tax shall be levied and paid as if
such passengers or goods were carried at the normal rate prevalent
on the route.
(ii) Where any fare is charged or paid in lumpsum on account
of a season ticket or as subscription or contribution for any previlege
right or facility which is combined with the right of a passenger or
goods being carried in a taxable vehicle without any further payment
or at a reduced charge, the tax shall be levied on the amount as ap-
pears to the prescribed authority to be fair and equitable.
(2) Where passengers or goods are carried in a taxable vehicle
from any place outside the State to any place within the State, or from
any place within the State to any place outside the State, the tax shall
be payable in respect of the distance covered within the State at the
rate laid down in sub-section (1) and shall be calculate on such amount
as distance covered in the State bears to the total distance of the
journey
4. The Tax shall be paid by the owner to the Government in the
prescribed manner :
Provided that in case of any taxable vehicle, the Government
may accept a lumnsum in lieu of the tax chargeable on fare the manner
prescribed. Taxing authority is a public Servant.
5. Save as otherwise provided by this Act, no owner shall allow a
passenger to travel or goods to be carried in a taxable vehicle unless
a ticket or receipt, as the case may be, is issued by him in the pre-
scribed form to denote that the tax has been paid.
Levy of Tax.
Payment of tax.
Evidence of pay-
ment of tax.
Ex-51 /1988- 5 -
EXPLANA TION :  If a journey begins outside the State the tax
shall become chargeable on entry into the State in the prescribed
manner.
6. (1) An owner may be required to keep such accounts and
to submit such returns at such intervals and to such authority as may
be prescribed.
(2) If any owner fails, without reasonable cause, to submit
any return or pay the tax due according to such return within fifteen
days of the due date, the assessing authority may direct that such
owner shall, by way of penalty, pay in addition to the amount of tax
payable by him, a sum not exceeding five rupees for each day of the
period during which the default continues.
(3) Any penalty imposed under sub-section (2) shall be with-
out prejudice to any punishment that may be imposed under the
provision of section 23.
(4) If the prescribed authority is satisfied that the tax has not
been correctly levied charged and paid, he may, after giving the owner
a reasonable opportunity of  being heard. proceed to levy the amount
of tax due and recover the same.
7. (1) The Government may, for carrying out the purpose of
this Act, appoint a Commissioner“and such other persons to assist
him as it may think fit.
(2) Persons appointed under sub-section (1) shall exercise
such powers as may be conferred, and per-form such duties as may
be required by under this Act.
8. All persons appointed under Section 7 shall be deemed to be
public servants within the meaning of Section 21 of the Indian Penal
Code, 1860.
9. If the prescribed authority is satisfied that any owner is lable to
pay tax under the provisions of the Act in respect of any period but
has failed to pay the tax or any owner has allowed any passenger to
travel without a ticket or goods to be carried in a taxable vehicle
without issueing a receipt as required under Section 5 of the Act, the
said authority may, after giving the owner a reasonable apportunity
of being heard, assess the amount of tax, if any due from the owner,
Keeping of ac-
counts and sub-
mission of returns
Taxing Authority.
(Act XLV of
1860)
Taxing authority is
a public Servant
Penalty for non-
payment of tax
Ex-51 /1988 - 6 -
and also direct that the owner shall pay, by way of penalty in addition
to the tax payable by him, a sum not exceeding one thousand rupees
:
Provided that no penalty under this section shall be imposed in
respect of the same facts on which prosecution under this Act has
been instituted
10. The Government may, by general or special order and subject
to specific conditions, if any, exempt, in the public interest: any owner
or class of owners from the operation of all or any of the provisions
of this Act.
11. An owner shall in the prescribed manner, furnish to the pre-
scribed authority a table of fares and a table regulating timings of
arrival and departure of a taxable vehicles and such other particulars
as the prescribed authority may by order, from time to time, require.
12. Any arrear of tax or penalty imposed under this Act shall be
recoverable as an arrear of land revenue.
13. Where an owner dies before payment of the tax due under this
Act, this executor, administrator or other legal representative shall be
liable to pay, out of the estate of the deceased to the extent to which
it is capable of meeting the charge.
14. Where the business carried on by a firm or an association of
persons, other than company as defined in the companies Act, 1956
in respect of which tax is due under this  Act, 18 discontinued or the
association of persons is dissolved, the tax shall be levied upon and
recovered from jointly and severally, every person who at the time of
such discontinuance or dissolution was a partner of such firm or mem-
ber of such association, and all the provisions of this Act shall apply
accordingly.
15 The prescribed authority may enter and inspect any place ordi-
narily use by the owner for anchoring a boat or garaging a motor
vehicle or keeping accounts of his business for the purpose of seeing
or verifying whether the framed provisions of this Act or the rules
framed thereunder are being complied with and countersign any docu-
ments during the course of such inspection.
Exemtion.
( Act 1
of 1956 )
Supply of time-
table and table of
fares
Recovery of
arrear of tax
Tax of deceased
payable by rep-
resentative
Liability in case
of discontinued
firm or associa-
tion
Power of entry
and inspection
Ex-51 /1988- 7 -
16. If the prescribed authority has reason to suspect that any owner
is attempting to evade payment of any tax under Act, he may, for
reason to be recorded in writing, seize such accounts. registers,
ticket books receipt bocks or documents of the owner as may be
necessary and reain the same only for so long as may be necessary
for the purpose of this Act and shall grant a receipt to the owner for
the same.
17. (1) If the Government considers it necessary that with a view
to preventor check evasion of tax under this Act it is necessary so to
do, it may, by notification in the official Gazette, direct the setting up
of a check post or the erection of a barrier, or both, at such place or
places as may be notified.
(2) At every check post or barrier mentioned in sub-section
(1), or at any other place when so 1equired by the prescribed au-
thority, the owner shall cause a taxable vehicle to stop and remain
stationery in order to enable the said authority to carry out any duty
imposed by or under this Act and the said authority may for doing
so enter and travel in such vehicle.
18. No taxable vehicle shall be plied in the State :-
(a) in case any tax or penalty in thereof remains unpaid for
more than fifteen respect days. until such tax or penalty is paid, or,
(b) in case the returns required by section 6 have not been
submitted, until the returns are submitted.
Provided that the prescribed authority may, if the owner
proves to its satisfaction that the failure to submit the returns re-
ferred to in clause (b) was not deliberate, exempt such vehicle from
the operation of this section.
19. (1) Any owner objecting to an order passed under this Act
may, within thirty days from the date of the service of such order,
appeal to the prescribed authority against such order, provided that
this period may be extended by the prescribed authority for good
and sufficient reasons to be recorded in writing :
Provided also that no appeal shall be entertained by such
authority unless it is satisfied that the amount of tax assessed or
penalty imposed has been paid :
Seizure of books
of accounts
Erection of
check Posts
Restriction on the
use of taxable ve-
hicles in certain
cases.
Appeal to the
prescribed au-
thority
Ex-51 /1988 - 8 -
Provided further that such authority, if satisfied that an owner
is unable to pay the tax assessed, may, for reasons to be recorded in
writing, entertain an appeal without such tax having been paid.
(2) In disposing of an appeal under sub-section (1) the appel-
late authority may
(a) confirm, reduce, enhance or annul the assessment,
or,
(b) et aside the assessment and direct a fresh assess-
ment after such inquiry as may be ordered, or
(c) confirm, reduce or annul the order o penalty.
(3) The order of the appellate in section 20 and 21
20. (1) The Commissioner may call for and examine the record of
any proceeding under this Act, and if he considers that any order passed
therein that appointed by any authority other than under sub-section
(2) of Section 7, is erroneous in so far as it is prejudicial to the inter-
ests of the owner an revenue he may after giving opportunity of being
heard and after making or causing to be made such enquiry as he
deems necessary, pass such orders thereon as the circumstances of
the case justify including an order enhancing or modifying the assess-
ment or cancelling the assessment - and directing a fresh assessment.
(2) In the case of any order other than an order to which sub-
section (1) applies passed by any authority other than the Commis-
sioner he may,  either of his own motion or on a petition by the owner
for revision call for the record of any proceeding under this Act in
which any such order has been passed and may make such enquiry or
cause such enquiry to be made. and subject to the provisions of this
Act, may pass such order thereon, not being an order prejudicial to
the owner, as he thinks fit.
(3) In the case of a petition for revision under sub-section (2)
by an owner, the petition shall be made within ninety days from the
date on which he otherwise came to know of it, whichever is earlier
Provided that the Commissioner before whom the petition
is filed may admit it after the expiration of the period of ninety days if
he satisfied that for reasons beyond the control of the petitioner or for
any other sufficient cause,“it could not be filed within time.
Revision by
Commissi-
oner
Ex-51 /1988- 9 -
(4) The Commissioner shall not revise any“order under
this section in the following case
(a) Where an appeal against the order lies under section
19 or 21 but has not been made and the time within which such
appeal may be made has not expired, or in the case of an appeal
to the Board, the owner has waived his right of appeal ; or
(b) Where the order is pending on appeal Under Section
19 : or
(c) Where the order has been made the subject of an ap-
peal to the Board.
EXPLANA TION : An order by the Commissioner declining to
interfere shall, for the purposes of this section, be deemed not to
be an order pre-judicial to an owner.
21. (1) Any owner objecting to an order passed in appeal
under section 19 or passed in revision under sub-section (1) of
section 20 may appeal to the Board within sixty days of the date
on which such order is communicated to him.
(2) The Board my admit an appeal after the expiration of
the sixty days referred to in sub-section (1) if it is satisfied that for
reasons beyond the control of the appellant or for other sufficient
cause it could not be filed within time.
(3) An appeal to the Board shall be in the prescribed form
and shall be verified in the prescribed manner, and shall be ac-
companied by a fee of twenty-five rupees.
(4) The Board may, after giving the owner an order op-
portunity of being heard, pass such thereon as it think fit, and shall
communicate any such orders to the owner and to the Commis-
sioner.
22 (1) Within sixty days from the date of service of any
order section 21, the owner may, by petition in writing require the
Board to refer to the High Court any question of law arising out of
such order of the Board or the Board may make such reference
out of its own motion, where the petition is made by an owner, it
shall be accompanied by a fee of one hundred rupees.
Ex-51 /1988 - 10 -
Appeal to the
Board of Rev-
enue
References
Ex-51 /1988- 11 -
(2) Within sixty days of the receipt of the petition
under sub-section (1), the Board shall, subject to the piovisions
in sub-section (3) draw up, after such hearing, and enquiry as
maynecessary, a statement of the be considered therean to the
High Court.
(3) The Board may reject the application under sub-sec-
tion (1) and refuse to state the case on the ground that it is time
barred or etherwise incompetant, or that no question of law arise
and the applicant mau, within thirty days of such refusal with-
draw the application and if he does so, the fee paid shall be re-
funded.
(4) Where the application under sub-section (1) is re-
jected on the ground that no question of law arises and where no
action is taken by the applicant under sub-section (3), he may
within ninety days from the date of such rejection apply to the
High Court against the order rejecting the application, and if,
upon receipt of such application, the High Court is not satisfied
with the correctness of the decision, it may require the Board to
state the case and refer it and on receipt of any such requisition,
the Board shall state and refer the case accordingly.
(5) Where the application under sub-section (1) is re-
jected on the ground that it is time barred and where no action is
taken by the applicant under sub-section (3), he may, within ninety
days of the date of such rejection, apply to the High Court against
the order rejecting the application and if, upon receipt of such an
application, the High Court is not satisfied with the correctness
of the decision, it may require the Board to treat the application
under sub-section (1) as made within time.
(6) Where the High Court is not satisfied that the state-
ment in a case referred under this section is sufficient to enable it
to determine the question of law raised thereby, it may refer the
case back to the Board to make such additions thereto or such
alterations therein as may be directed and the Board shall there-
upon comply with the directions and re-submit  the case accord-
ingly
(7) The High Court upon the bearing of any“such case shall
decide the question of law rai-sed thereby, and shall deliver its
judgement thereon containing the ground on which such decision
is based, and shall send to the Board 9 a copy of such judgement
under the seal of the High Court and signature of the Registrar,“and
the Board shall, on receipt of the copy of“judgement, order disposal
of the case accordingly.
(8) Where a reference is made on the application of an
owner, the costs shall be in the discretion of the High Court.
(9) Notwithstanding that a reference has been made under
this section to the High Court, payment of tax shall not be stayed
pending disposal of such reference: but where the amount of tax is
reduced as the result of the reference, the excess shall be refunded in
accordance with the provisions of this Act.
(10) Section 5 of the Indian Limited Act, 1963 as applicable
in Mizoram shall apply to an application to the High Court by an
owner under this section.
23. (1) Whoever :-
(a) fails to pay the tax due from him within the prescribed
period ; or
(b) fraudulently or wilfully evades the payment of any tax
due under this Act ; or
(c) allows any passenger to travel without a ticket or goods
to be carried without issueing a receipt in a taxable vehicle as re-
quired under section 5 ; or
(d) obstructs any prescribed authority from making entry and
inspection under section 15 or sub-section (2) of section 17 ; or
(e) uses any taxable vehicle in contravention of section 18;
or
(f) contravences any provision of this Act of the rules made
thereunder shall be liable, of conviction, to a fine which may extend
to one thousand rupees and when the offence is a continueing one on
a subsequent conviction, to a fine not exceeding twenty-five for each
day of the continuance of the offence.
(2) No court shall take cognizance of any framed offence under
this Act or the rules framed thereunder, except on a complaint in
writing by the prescribed authority, and no court inferior to that of a
Magistrate of the First Class shall try any such offence.
(1) Where an offence under this Act has been committed by a
company, every person who at was in the time the offence was com-
(Act 36 of
1963)
Offences and
penalties
Offences by
companies
Ex-51 /1988 - 12 -
mitted charge of or was responsible to, the company for the conduct
of the business of the company as well as the company, shall be deemed
to be“guilty of the offence and shall be liable to be“proceeded against
and punished accordingly:
Provided that nothing contained in this sub-section shall render
any person liable to any punishment under this Act if he proves that
the offence was committed without his knowledge or that he exer-
cised all due deligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where
an offence under this Act has been committed with the constant or
connivance of, or is attributeable to, any neglect on the part of any
director, manager, secretary or other officer of the company, such
director, manager,“secretary or other officer shall also be deemed to
be guilty of that offence and shall be liable to be proceeded against
and punished accordingly.
EXPLANATION: For the purpose of this section-
(a) “Company" means any body corporate and other association of
individuals and includes a firm or
(b) "Director” in relation to a firm means a partner  in the firm,
25. (1) The prescribed authority may, at any time accept from any
person who has committed an offence under sections 23 and 24  by
way of composition of offence, a sum of money not exceeding one
thousand rupees or double the amount of tax involved, whichever is
greater, in addition to the tax to be recovered.
(2) On payment of such sum of money as may be determined
under sub-section (1), the prescribed authority shall, where neces-
sary, report to the Court that the offence has been compounded and
thereafter no further proceedings under sections 23 and 24 shall be
taken against the offender in respect of the same offence and the said
court shall discharge or acquit the accused as the case may be.
26. No prosecution shall lie against any person authorised under
this Act for anything done or purported to have been done in good
faith under this Act or the rules made thereunder.
27. No civil Court shall have jurisdiction in any matter which the
Government or any prescribed authority is empowered by this Act or
the rules made thereunder to dispose of or take cognizance of and
Power to com-
pound offences
Bar to proceed-
ings
Exclusion of ju-
risdiction of civil
Court
Ex-51 /1988- 13 -
regarding the manner in which the Government or any prescribed
authority may exercise any power vested in it by or under this Act or
the rules made thereunder.
28. The prescribed authority shall, in the prescribed manner, refund
to an owner applying in this behalf, any amount of tax paid by such
owner in excess of the amount due from him under this Act.
 29. The Commissioner may subject to such restrictions and condi-
tions as may be prescribed, delegate, by notifications in the official
Gazette, any of his powers under this Act to any person appointed
under Section 7 to assist him.
30. (1) The Government may make rules, consistent with, the pro-
vision of this Act, for securing the payment of tax and generally for
the purposes of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the
foregoing powers, the Government may make rules -
(a) prescribing the manner in which and the interval at
which tax shall be paid under section 3 and section 4;
(b) prescribing the authority or authorities for the pur-
pose of carrying out any function under any of the provisions of this
Act.
(c) prescribing the forms of tickets and receipts under
section 5;
(d) prescribing the manner of payment of tax under sec-
tion 4 and the penalty under section 9;
(e) prescribing the manner of exhibiting the table of fares
and the time-table under section 11;
(f) prescribing the manner in which an appeal petition
may be filed under Section“19 or Section 2;
(g) prescribing the manner in which a revision applica-
tion may be preferred under section 22:
(h) prescribing the manner in which“rence petition may
be made under sec-“tion 22;
Refunds
Delegation of
powers
Power to make
rules.
Ex-51 /1988 - 14 -
(i) prescribing the manner in which refund under Sec-
tion 28 shall be made; and
(j) providing for any other matter for which rules can
be or may be prescribed.
(3) All rules under this section shall be laid for not less than four-
teen days before the Mizoram Legislative Assembly as soon as pos-
sible after they are made and shall be subject to such modification as
the Legislative Assembly may make during the session in which they
are so laid or the session immediately following.
STA TEMENT OF OBJECTS AND REASONS
Whereas it is necessary to make an addition to the State rev-
enue, the Government has constituted the Mizoram Resources
Mobilisation and Taxation Enquiry Committee to explore ways and
means of mobilising the State internal resources. The Committee, in
its search for additional sources of revenue, favours to the introduc-
tion of a tax on passengers and goods carried by road or inland
waterways. The tax when introduced is expected to learn an addi-
tional revenue to the tune of  Rs. 33 lakhs annually. Whereas similar
enactment found in force in the neighbouring States held the taxable
vehicles registered in Mizoram liable to pay the tax on playing in inter
State routes, the absence of appropriate enactment in the State of
Mizoram has so long prevented the Government, on the one hand,
from laying the tax from such vehicles registered outside the State
while making entry into plying within the State, and, on the other,
from entering into a reciprocal agreement with neighbouring States
where the Act is in force. B sides being a strengthen the hands of the
State Government in regulating in-coming and out-going passengers
and goods carried in taxable vehicles, whether or not, registered within
the State.
Hence the Bill
Minister,
  I/c Excise & Taxation
FINANCIAL MEMORANDUM
The tax on passengers and Goods shall be charged and paid to
the State Government on all fares/freight at the rate of ten paise per
rupee value of on lump sum payment by the owner of a taxable ve-
hicle at the rates which will be fixed and prescribed by the State
Government in a sparate notification. The new imposition when fi-
Ex-51 /1988- 15 -
nally put into force is expected to earn to the States Excheaquer,
an additional revenue of Rs. 33 lakhs annually.
For effective enforcement of the proposed taxation law, the
hands of the existing work-force have to be strengthened by creat-
ing the following posts meant, primarily, to man the checkpost to
be erected in pursuance of the provisions of the proposed legisla-
tion at suitable place (s) on the inter State route :
(1) Inspector of Taxes - 2 (two)
(2) Sub-Inspector Taxes - 3 (three)
(3) Checker - 6 (six)
The annual requirement of funds for such items as salary, is
T.E., O.E., etc. is estimated at Rs.3 lakhs approximately.
Hence the Bill.
Minister,
  i/c Excise & Taxation.
MEMORANDUM OF DELEGA TION OF POWERS
Under section 7 of the Act, the State Government is empow-
ered to appoint for carrying out the purpose of this Act, a
Cmmissioner and such other persons to assist him. All such per-
sons appointed under the saih section shall be deemed to be public
servants within the meaning of Section 21 of the Indian Penal Code.
1860 (Act XL V of 1860) and such persons will exercise their pow-
ers and functions delegated under the Act and the Rules made there-
under within such areas to be specified in a separate notification.
There will be the following classes of authorities to assits the Com-
missioner :-
(i) Deputy Commissioner of Taxes
(ii) Assistant Commissioner of Taxes (Appeal).
(iii) Assistant Commissioner of Taxes (Admn).
(iv) Superintendent of Taxes.
(v) Inspector of Taxes.
(vi) Any other persons appointed as such by the State Goverment
Minister,
i/c Excise & Taxation
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl. C-750
Ex-51 /1988 - 16 -

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