(1) In the principal Act, the word “paid” and punctuation “,” shall be inserted between the words “by which the tax” and the words “if any” appearing in sub-section
(1) of section 40.
(2) In the principal Act, the word “or in a case covered by sub-section (3), after the commencement of this Act,” appearing in proviso to sub-section (3) of section 40shall be deleted.
(3) In the principal Act, for the expression sub-section (3) whereever it occurs in sub-section (5) of section 40, the expression “sub-section (2)” shall be substituted.
(4) In the Principal Act, the words “and penalty” shall be inserted between the words “amountof tax” and the words “as finally assessed” appearing in Explanation - I of section 40.
(5) In the principal Act, the words “ on the due date of payment as per notice of demand in form VIII” shall be added after the word “payment” appearing in Explanation - II of section 40 and the words, punctuations and figures-” as follows :-
(a) from the 1st April to 30thSeptember by 31st October.
Ex-83/97 - 2 - Amendment of Section 12 Amendment of Section 22 Amendment of Section 31 Amendment of Section 33 Amendment of Section 40
(b) from 1st October to 31st March by 30th April
9. In the principal Act, for the words ‘of’ appearing between the words “Demand’ and “charges” in sub-section (13) of section 44, the word “or” shall be substituted.
10. In the principal Act, after serial number 3 but before serial number 4 of the Schedule II, the following new entry shall be inserted, namely :-
(1) Surgical appliances dressing including sanitary napkins & sanitary towels, medicines and drugs other than those exempted nunder Schedule III of the Act, 2 per centum.
(2) In the principal Act, for the serial number “4” appearing under Schedule II, serial number “5” shall be substituted.
11. In the principal Act, for the figure “1985” appearing in the sub-heading “List of goods exempted under section 7 of the Mizoram Sales Tax Act, 1985” under schedule III, the figure “1989” shall be substituted.
Secretary, Law & Judicial Deptt.
Govt. of Mizoram.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-800 Amendment of Section 44 Amendment of Schedule II Amendment of Schedule III Ex-83/97- 3 -