Bare ActsThe Taxation Laws (Mizoram Amendment) Act, 1995.

Section 3

After section 3B of the principal Act, the following section shall be inserted, namely:- “ 3C

Amendment status not verified — confirm the current text below against the official source.

After section 3B of the principal Act, the following section shall be inserted, namely:- “ 3C.Levy of entertainment tax on cable television:- Notwithstanding anything con- tained in section 3,3A and 3B, in the case of entertainment provided with the aid of antenna or cable television to a connection holder, the proprietor of such entertainment shall pay entertainment tax at the rate of twenty percentum of the payment for admis- sion received by the proprietor per connection per month: Provided that no tax shall be payable under this section the period of connection provided to a connection holder in any month is less than fifteen days.” 4 In section 4 of the principal Act, after clause (a), the following new clause shall be inserted, namely: “(aa) in the case of cable television where the entertainment tax shall be due and recoverable from the proprietor.” P. CHAKRABORTY Secretary to the Govt. of Mizoram Law, Judicial & parliamentary Affairs Deptt. Insertion of a new section Ex-537/95 - 3 - CERTIFICATE This Bill was passed by the Mizoram Legislative Assembly on the 4th October, 1995. The Bill is a money bill. VAIVENGA SPEAKER Mizoram Legislative Assembly Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-700 Ex-537/95 - 3 -

Section 3 – The Taxation Laws (Mizoram Amendment) Act, 1995. | DailyLaw.ai