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“The Mizoram Motor Vehicles (Taxation) (Amendment) Act, 2019” (Act No. 13 of 2019)
THE MIZORAM MOTOR VEHICLES (TAXATION) (AMENDMENT) ACT, 2019 AN ACT to further amend the Mizoram Motor Vehicles (Taxation) Act, 1996 (5 of 1996); Be it enacted by the Legislative Assembly of Mizoram in the Seventieth year of the Republic of India as follows:-
- 1 - Ex-350/2019
The Mizoram Gazette
EXTRA ORDINARY
Published by Authority
RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008
VOL - XLVIII Aizawl, Tuesday 28.05.2019 Jyaistha 7, S.E. 1941, Issue No. 350
NOTIFICATION
No.H.12018/71/1996-LJD, the 27th May, 2019:The following Act is hereby published for general
information.
“The Mizoram Motor Vehicles (Taxation) (Amendment) Act, 2019”
(Act No. 13 of 2019)
Secretary to the Govt. of Mizoram,
Law & Judicial Department.
THE MIZORAM MOTOR VEHICLES (TAXATION) (AMENDMENT) ACT, 2019
AN
ACT
to further amend the Mizoram Motor Vehicles (Taxation) Act, 1996 (5 of 1996);
Be it enacted by the Legislative Assembly of Mizoram in the Seventieth year of the Republic of India
as follows:-
1) This Act may be called the Mizoram Motor Vehicles
(Taxation) (Amendment) Act, 2019
2) It shall come into force on such date as the State Government
may, by notification in the Official Gazette, appoint.
Under sub - section (3) of Section 3 of the Mizoram Motor
Vehicles (Taxation) Act, 1996 (hereinafter referred to as the
Principal Act), a fifth proviso shall be inserted after the fourth
proviso as follows:-
“Provided further that all brand new motorised non-transport
vehicles to be registered for the first time in the State of
Mizoram shall be levied a lifetime road tax as per the options
given at Schedule II (A)”.
A new Schedule II (A) shall be inserted as an addendum to
Schedule II of the Principal Act. 1. Short title and Commencement
2. Insertion of 5
th proviso to
Section 3
3. Insertion of new Schedule II(A) - 2 - Ex-350/2019
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/200
SCHEDULE II (A)
SCHEDULE OF RATES OF LIFETIME ROAD TAX ON VEHICLES UNDER
NON-TRANSPORT CATEGORY
[See Section 3 (3)]
Rate of Tax, if paid in
One instalment
6% of the cost of
the vehicle
(exclusive of
GST) for 15
years payable at
the time of
registration of the
vehicle.Two instalments
4.2% of the cost of the
vehicle (exclusive of
GST) for 10 years
payable at the time of
registration of the
vehicle; and 2.2% for
the remaining 5 years
payable at the beginning
of the 11
th year.Three instalments
the 2.2% of the cost of the
vehicle (exclusive of GST) for
the first 5 years payable at the
time of registration of the vehicle,
2.2% for the next 5 years
payable at the beginning of the
6th year and 2.2% for the last 5
years payable at the beginning of
the 11th year.
Cases of
registration
Brand new
vehicles
registered for
the first time Sl.
No.
1