The Mizoram Motor Vehicles Taxation (Amendment) 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. 393
NOTIFICA TION
No.H.12018/71/96-LJD, the 5 th  August, 2015.   The following Act is hereby published for general
information.
The Mizoram Motor Vehicles Taxation (Amendment) Act, 2015
(Act No. 11 of 2015)
Zahmingthanga Ralte,
Joint Secretary to the Govt. of Mizoram.
- 2 -Ex-393/2015
THE MIZORAM MOTOR VEHICLES TAXA TION (AMENDMENT) ACT - 2015
(ACT NO. 11 OF 2015)
AN
ACT
Further to amend the Mizoram Motor Vehicles (Taxation) Act, 1996 (hereinafter referred to as the
Principal Act)
It is enacted by the Legislative Assembly of the State of Mizoram in the Sixty sixth year of the
Republic of India as follows:
Short title and 1. (1) This Act may be called the Mizoram Motor Vehicles (Taxation)
Commencement: (Amendment) Act, 2015.
(2)     It shall come into force on such date as the State Government may,
by notification in the Official Gazette, appoint.
Amendment of 2. Section 3 of the Principal Act shall be substituted by the following
Section 3 : namely:
“3. Levy of Tax : (1) The Government, may, by notification in the
Official Gazette from time to time, direct that a tax shall be levied on
every motor vehicles, fitted with Pneumatic tyres, used and kept for
use in a public place in the State of Mizoram
(2) Tax shall be levied in respect of all motor vehicles described in
column  (1)  of scheduled-I  at  the  rate  not  exceeding  the maximum
specified in the corresponding entry in column(2) of the said Schedule.
(3) Life time tax shall be levied in respect of all 2-wheelers, 3-wheelers
of  motor vehicles and LMV/motor cars coming under non-transport
category  and  all  motor cabs/Taxis  including  3-wheelers taxis and
maxi cabs, operated and kept for operating within the State of
Mizoram, as described, in Schedule-II at the rate specified in the
said Schedule of this Act on their first registration in Mizoram.
Provided that no tax shall be levied in respect of motor vehicles
as specified in sub-section (3) of this Section where the motor vehicle
is more than two years old from its original registration, entering
from other State into the rolls of this state, by way of transfer of its
registration as provided under section 47 (1) of the Motor Vehicles
Act, 1988".
Provided further that in respect of a chasis of motor vehicles
passing through this State from a manufacturer to a dealer under
temporary certificate of registration for a period not exceeding seven
days, the rate of tax shall be one-twentieth of the payable for a
quarter specified in column(2) of Schedule-I.





- 7 -  
SCHEDULE-III 
[See Section 4 A] 
REFUND 
 
Sl.No. If removal  from  the state  by issue of  NOC or 
cancellation of  Registration by surrender of 
Registration Certificate takes place. 
Percentage to be refund 
from life-time tax 
already paid 
1 2 3 
1 Within a year 93% 
2 After   1 years but within  2 years 86% 
3 After   2 years but within   3 years 79% 
4 After   3 years but within   4 years 72% 
5 After   4 years but within   5 years 65% 
6 After   5 years but within   G  years 58% 
7 After   6 years but within   7 years 52% 
8 After   7 years but within'  8 years 46% 
9 After   8 years but within   9 years 40% 
10 After   9 years but within I 0 years 34% 
1I After I 0 years but within II  years 28% 
I2 After II  years but within I2 years 22% 
13 After 12 years but within I3 years I6% 
14 After 13 years but within 14 years 11% 
15  
·- 
After 14 years but within 15years 6% 
16 After IS years Nil 
 
Notes:- 
(1)     In respect of   existing  old vehicles for which documentary  proof of   original cost 
prices are not available,  Transport Department shall, on the basis of available records 
of  the Company/authorised  dealers of  vehicles, decide on the amount to be accepted 
as original cost price. 
 
(2)       In respect of   vehicles for which  road tax was clue prior to the date on which these 
revised rates take effect, but have not been paid, such tax shall be collected at the rates 
prevailing prior to such elate along with the penalty, if any. 
 
(3)       Purchase invoice shall be produced in respect of  vehicles which are registered on or 
after the elate these revised rates take effect. 
 
(4) Cost of  vehicle means - 
 
(a)       In respect of  a vehicle manufactured in India, cost of  vehicle as per purchase 
invoice issued  either  by  the  manufacturer  or  by the dealer  of   vehicle  before VAT and 
excluding insurance charges. 
 
(b)  In respect of  imported vehicle, irrespective of  its place of  manufacture, the 
total cost incurred in importing the vehicle, that is to say, value of  vehicle as endorsed in the 
Bill of Entry or such  other  document  and assesses as such under the Customs  Act, 19  2 
together with Customs duty levied, freight charges incurred and other taxes levied there upon 
including additional duty/penalty levied, if any by other Department. 

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