(1) This Act may be called the Mizoram“Passengers and Goods Taxtation Act, 1988.
(2) It extends to the whole of Mizoram.
(3) It shall come into force on such date as the Government may, by Notification in the official Gazette, appoint.
2. In this Act, unless the context otherwise requires-
(a) "Board" means the Mizoram Board“of Revenue constituted by the Government“under the appropriate enactment made for“the purpose or under any statutory modin-“cation or re-enactment thereof,
(d) “Boat” means a vessel or water-craft propelled or pulled or towed by hand or steam or other mechanical power or any other device used or adopted to be used for the carriage of passengers or goods for hire or reward;
(c) "Business” means the business of carrying passengers or goods in taxable vehicle:
(d) “Commissioner" means the Commissioner“appointed under section 7
(e) “Fare” include freight and any sum payable for a season ticket or for the hire of a taxable vehicle.
(f) "Goods" include livestock and anything carried in taxable include:
Shorttitle. extent and Commencement.
Definition Ex-51 /1988- 3 -
(1) Living persons,
(ii) personal luggage of passengers travelling in such vehicle when it is not charge;
(ii) equipments ordinarily used with such vehicle;
(iv) mineral or mineral ores; and
(v) petroleum products.
(g) “Govermnment" means the Government of the State of Mizoram.
(h) “Motor Vehicle" means a public service vehicle or a transport vehicle owned by a public carrier, including trailer when attached to any such vehicle within the meaning of the motor Vehicle Act, 1939.
(i) “Owner" means the owner of a taxable vehicle and includes-
(i) the holder of a permit, if any. granted under the provisions of the law for the time being in force to ply such vehicle within the territorial limits of the State: or
(ii) any person for the time being in charge of such vehicle;or
(iii) any person responsible for the management of the business of owner : or
(iv) any State Transport under taking as defined in section 68A of the Motor Vehicle Act, 1939.
(j) Passengers" means any person travelling in a taxable vehicle, but does not include an employee of the owner travelling in the bonafide discharge of this duties in connection with such vehicle. or a public servant travelling for the performance of his duties under this Act.
(k) "Prescribed" means prescribed by rules made under this Act ;
(1) "State” means the State of Mizoram ;
(Act 4 of 1939) (Act 4 of 1939) Ex-51 /1988 - 4 -
(m) “Taxable Vehicle" means either a boat or motor vehicle or both.