State Act

The Mizoram Entry Tax Act, 2015

This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

10. (1) The proceeds of the entry tax, shall be credited and appropriated to the Fund constituted under this section by Notification in the Official Gazette and shall be utilized exclusively for the development of infrastructures which include the following:— a) construction, development and maintenance of roads and bridges within the State. b) creation, development and maintenance of infrastructure for supply of electrical energy, water supply and sanitation. c) any other purpose connected with the infrastructure development which the State Government may specify by Notification. d) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a), (b) and (c). (2) The amount realised as entry tax shall not be used for the purposes other than those specified in sub-section (1).