The Mizoram Value Added Tax (Amendment) Act, 2012
Preamble
The Mizoram Gazette EXTRA 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 NOTIFICATION No. H. 12018/122/2008-LJD, the 27th August, 2012. men iaCodes The following Act is hereby published for general information. The Mizoram Value 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 Value 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 Year of the Republic of India, as follows :-
The Act
The numbering on the scan does not hold together, so the text is shown whole rather than split into sections. Splitting it wrongly would file one section's words under another's number.
The Mizoram Gazette EXTRA 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 NOTIFICATION No. H. 12018/122/2008-LJD, the 27th August, 2012. men iaCodes The following Act is hereby published for general information. The Mizoram Value 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 Value 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 Year 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
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (fewer than 3 sections), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/9196bbe0-e29b-4d4d-bfcf-11f99b43eba5.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/136d03d1-d499-462b-80df-592486b0f5fa/content).
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