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The Mizoram Profesions, Trades, Callings and Employments Taxation Act, 1995. Complete Act

State: Mizoram

Year: 1995

.....MIZORAM PROFESIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995. THE MIZORAM PROFESIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995. (The Mizoram Act No. 7 of 1995) Received the assent of the Governor of Mizoram on the 6th November, 1995. An Act to levy a tax on professions, trades, callings and employments in the state of Mizoram to make an additional resources to the revenue of Mizoram and, for that purpose, it is expedient to impose a tax on professions, trades callings and employments. Be it enacted by the Legislative Assembly of Mizoram in the forty sixth Year of the Republic of India as follows. 1. Short title, extent and commencement: (1) This Act may be called the Mizoram Professions, Trades, Callings and Employments; taxation Act, 1995. (2) It shall extend to the whole of Mizoram excluding the areas of Lai, Mara and Chakma Autonomous District Councils in Chhimtuipui District. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Definitions: In this Act, unless the context otherwise requires- (a) "Appellate Assistant Commissioner of Taxes" means a person's.....

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