The Mizoram Entry Tax Act, 2015

The Mizoram GazetteEXTRA ORDINARY
Published by Authority
RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008
VOL - XLIV      Aizawl,     Tuesday   18.8.2015       Sravana   27,    S.E.  1937,     Issue No. 390
NOTIFICA TION
No.H.12018/239/2015-LJD, the 5 th August, 2015.   The following Act is hereby published for general
information.
The Mizoram Entry Tax Act, 2015
(Act No. 8 of 2015)
Zahmingthanga Ralte,
Joint Secretary to the Govt. of Mizoram.
- 2 -Ex-390/2015
Act No. 8 of 2015
THE MIZORAM ENTRY TAX ACT, 2015
AN
ACT
To levy a tax on the entry of goods into any local area in Mizoram for consumption, use or sale
therein for the purpose of providing the infrastructure development within the State of Mizoram and for
matters connected and incidental thereto.
Preamble: Whereas it is expedient to provide for the imposition of a tax on the entry of goods into
any local area in Mizoram for consumption, use or sale therein for the purpose of
providing the infrastructure development within the State of Mizoram and for matters
connected and incidental thereto;
It is hereby enacted in the Sixty-Sixth Year of the Republic of India as follows;
1. Short title, (1) This Act may be called the Mizoram Entry Tax Act, 2015.
extent and (2) It shall extend to the whole of the State of Mizoram.
commencement: (3) It shall come into force on such date as the State Government may, by
notification, in the Official Gazette, appoint.
2. Definitions: (1) In this Act, unless the context otherwise requires :-
(a) “Assessing Authority” in relation to any importer means the Authority
competent to assess such Importer;
(b) “Entry of goods into a local area” with all its grammatical variations
and cognate expressions, means, entry of goods as specified in the
Schedule into a local area from any place outside that local area
including a place outside the State for consumption, use or sale therein;
(c) “Entry Tax” means a tax on the entry of goods into a local area for
consumption, use or sale therein, levied and
payable in accordance with the provisions of this Act;

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