Monthly Archives: December 2017

Section 6 of Mizoram GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | December 27, 2017

Section 6 of Mizoram GST Act 2017 ( Section 6 of  Mizoram GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in Chapter II : ADMINISTRATION ) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the… Read More »

Section 5 of Mizoram GST Act 2017 : Powers of officers

By | December 27, 2017

Section 5 of Mizoram GST Act 2017 ( Section 5 of  Mizoram GST Act 2017 explains Powers of officers and is covered in Chapter II : ADMINISTRATION ) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this… Read More »

Section 4 of Mizoram GST Act 2017 : Appointment of officers

By | December 27, 2017

Section 4 of Mizoram GST Act 2017 ( Section 4 of  Mizoram GST Act 2017 explains Appointment of officers and is covered in Chapter II : ADMINISTRATION ) Appointment of officers 4 . (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers… Read More »

Section 3 of Mizoram GST Act 2017 : Officers under this Act

By | December 27, 2017

Section 3 of Mizoram GST Act 2017 ( Section 3 of  Mizoram GST Act 2017 explains Officers under this Act and is covered in Chapter II : ADMINISTRATION ) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Commissioner of Taxes, (b) Joint Commissioners of Taxes,… Read More »

Section 2 of Mizoram GST Act 2017 : Definitions

By | December 27, 2017

Section 2 of Mizoram GST Act 2017 ( Section 2 of  Mizoram GST Act 2017 explains Definitions and is covered in Chapter I : PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of… Read More »

Section 1 of Mizoram GST Act 2017 : Short title, extent and commencement

By | December 27, 2017

Section 1 of Mizoram GST Act 2017 ( Section 1 of  Mizoram GST Act 2017 explains Short title, extent and commencement and is covered in Chapter I : PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Mizoram Goods and Services Tax Act, 2017. (2) It extends to the whole of the Mizoram (3)… Read More »