State Act
Section 8. Registration, return, assessment, collection etc. of Entry Tax
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This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
8. The administration of this Act in so far as it relates to registration, submission of returns by the Importers and collection of entry tax from them, shall vest in the authorities specified in or under the Mizoram Value Added Tax Act, 2005 and accordingly, the said authorities, empowered to register, receive returns, to assess or re-assess and collect Entry Tax and enforce payment of any tax under the said Act, shall register, receive returns, assess, re-assess and collect entry tax and enforce payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Act as if the tax or penalty payable by such importer under this Act is a tax or penalty payable under the said Act, and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.