(1) The Government may make rules, consistent with, the provision of this Act, for securing the payment of tax and generally for the purposes of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, the Government may make rules -
(a) prescribing the manner in which and the interval at which tax shall be paid under section 3 and section 4;
(b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act.
(c) prescribing the forms of tickets and receipts under section 5;
(d) prescribing the manner of payment of tax under section 4 and the penalty under section 9;
(e) prescribing the manner of exhibiting the table of fares and the time-table under section 11;
(f) prescribing the manner in which an appeal petition may be filed under Section“19 or Section 2;
(g) prescribing the manner in which a revision application may be preferred under section 22:
(h) prescribing the manner in which“rence petition may be made under sec-“tion 22;
Refunds Delegation of powers Power to make rules.
Ex-51 /1988 - 14 -
(i) prescribing the manner in which refund under Section 28 shall be made; and
(j) providing for any other matter for which rules can be or may be prescribed.
(3) All rules under this section shall be laid for not less than fourteen days before the Mizoram Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.
STATEMENT OF OBJECTS AND REASONS Whereas it is necessary to make an addition to the State revenue, the Government has constituted the Mizoram Resources Mobilisation and Taxation Enquiry Committee to explore ways and means of mobilising the State internal resources. The Committee, in its search for additional sources of revenue, favours to the introduction of a tax on passengers and goods carried by road or inland waterways. The tax when introduced is expected to learn an additional revenue to the tune of Rs. 33 lakhs annually. Whereas similar enactment found in force in the neighbouring States held the taxable vehicles registered in Mizoram liable to pay the tax on playing in inter State routes, the absence of appropriate enactment in the State of Mizoram has so long prevented the Government, on the one hand, from laying the tax from such vehicles registered outside the State while making entry into plying within the State, and, on the other, from entering into a reciprocal agreement with neighbouring States where the Act is in force. B sides being a strengthen the hands of the State Government in regulating in-coming and out-going passengers and goods carried in taxable vehicles, whether or not, registered within the State.
Hence the Bill Minister, I/c Excise & Taxation FINANCIAL MEMORANDUM The tax on passengers and Goods shall be charged and paid to the State Government on all fares/freight at the rate of ten paise per rupee value of on lump sum payment by the owner of a taxable vehicle at the rates which will be fixed and prescribed by the State Government in a sparate notification. The new imposition when fi- Ex-51 /1988- 15 - nally put into force is expected to earn to the States Excheaquer, an additional revenue of Rs. 33 lakhs annually.
For effective enforcement of the proposed taxation law, the hands of the existing work-force have to be strengthened by creating the following posts meant, primarily, to man the checkpost to be erected in pursuance of the provisions of the proposed legislation at suitable place (s) on the inter State route :
(1) Inspector of Taxes - 2 (two)
(2) Sub-Inspector Taxes - 3 (three)
(3) Checker - 6 (six) The annual requirement of funds for such items as salary, is T.E., O.E., etc. is estimated at Rs.3 lakhs approximately.
Hence the Bill.
Minister, i/c Excise & Taxation.
MEMORANDUM OF DELEGATION OF POWERS Under section 7 of the Act, the State Government is empowered to appoint for carrying out the purpose of this Act, a Cmmissioner and such other persons to assist him. All such persons appointed under the saih section shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code.
1860 (Act XLV of 1860) and such persons will exercise their powers and functions delegated under the Act and the Rules made thereunder within such areas to be specified in a separate notification.
There will be the following classes of authorities to assits the Commissioner :-
(i) Deputy Commissioner of Taxes
(ii) Assistant Commissioner of Taxes (Appeal).
(iii) Assistant Commissioner of Taxes (Admn).
(iv) Superintendent of Taxes.
(v) Inspector of Taxes.
(vi) Any other persons appointed as such by the State Goverment Minister, i/c Excise & Taxation Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-750 Ex-51 /1988 - 16 -