(1) Owners or lessees of petrol/diesel Rs. 1,200/- per annum filling stations and service stations, agents and distributors
(2) Mills owners of Rice Atta/Flour Rs. 500/- per annum.
Oil other than cottage and tiny units as notified by Government
(3) Owner/occupier of distilleries, Rs. 1,200/- per annum.
breweries and botling plants.
(4) Licensed foreign liquors vendors Rs. 2,000/- per annum.
and employer of residential hotels of three starred category and above.
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(5) Employers of residential hotels Rs. 1,000/- per annum.
below three starred category.
(6) Owners of Restaurants/Hotels “Rs. 500/- per annum.“ (Where food is served)
8. Owners, licensees or lessees as the case may be of
(a) Video parlours and video rental Rs. 500/- per annum.“ Libraries.
(b) Cinema Hous s and Theatres Rs. 1,500/- per annum.
(c) Cold Storages Rs. 1,000/- per annum.
(d) Meat processing units Rs. 1,000/- per annum.
9. Holders of permits for transport vehicles, granted under Motor Vehicles Act,1988. which are issued or adopted to be used for hire or reward where any such person holds permit or permits for any Taxis, It is Commercial Vehicles, Trucks or Buses
(i) In respect of each Taxi or Light Rs. 300/- per annum.
Commercial Vehicle.
(ii) In respect of each Truck or Bus. Rs. 500/- per annum.
10. Individuals, Clubs, Association/ Rs. 1,000/- per annum.
Organisation or Institutions conducting chit Funds and Lotteries.
Banking Companies as defined in the Banking Regulation Act, 1949.
11. Banking Companies as defined in Rs. 2,000/- per annum.
the Banking Regulation Act, 1949
12. Companies registered under the Rs. 2,000/- per annum.
Companies Act, 1956 and engaged in any Professions, Trades or Callings.
13. Partnership firms when engaged Rs. 1,500/- per annum.
in any Professions, Trades or Callings.
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14. Person other than mentioned in Rate of Tax shall be as may be fixed any professions, trades, callings or by notification not exceeding Rs. 2,500/- employments and in respect of per annum.
whom notification is issued under section 3 of this Act.
Notwithstanding anything contained in this Schedule where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of these entries shall be applicable in his case.
P. Chakraborty, Secretary to the Govt. of Mizoram.
Law, Judicial & Parliamentary Affairs Department.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-1,000 Ex-514/95 - 14 -