The Mizoram Value Added Tax (Amendment) Act, 2012

The Mizoram GazetteEXTRA ORDINARY
Published by Authority
RNI No. 27009/1973     Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page
VOL - XLI     Aizawl,   Wednesday  29.8.2012     Bhadrapada   7,     S.E.  1934,     Issue No. 416
NOTIFICA TION
No. H. 12018/122/2008-LJD, the 27 th  August , 2012. The following Act is hereby published for
general information.
The Mizoram V alue Added Tax (Amendment) Act, 2012 (Act No. 14 of 2012)
{Received the assent of the Governor of Mizoram on the 3rd August, 2012}
Zahmingthanga Ralte,
Deputy Secretary to the Govt. of Mizoram.
AN
ACT
to further amend the Mizoram V alue Addedx Tax Act, 2005 (Act No. 1 of 2005) (hereinafter referred to as
the Principal Act) and to provide for the matters connected therewith or incidental thereto.
It is enacted by the Legislative Assembly of the State of Mizoram in the Sixty-third Y ear of the
Republic of India, as follows :-
1. Short title, extent and commencement :
(a) This Act may be called the Mizoram Value Added Tax (Amendment) Act, 2012.
(b) It shall extend to the whole of Mizoram.
(c) It shall come into force from the date of publication in the official Gazette.
2. Amendment of Section 21 :
In the Principal Act, after sub-section (2) of Section 21, the following sub-section shall be added as
follows, namely-
“(2A) Every application for registration under sub-section (1) shall be accompanied by a true and
valid Permanent Account Number (PAN) issued by the competent authority under the Income Tax
Act, 1961 (Central Act No. 43 of 1961).
“(2AA) Notwithstanding anything contained in sub-section (2A) above, all dealers who have been
registered under sub-section (2) of Section 21 of the Act shall be in possession of PAN within such
time as may be prescribed by the Government”.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press,  Aizawl.   C/500

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