Mizoram assembly passes new bill
Aizawl, Mar 14: Mizoram state assembly today passed Mizoram Entertainment Tax Bill 2013, to replace the outdated Assam Amusement and Betting Tax Act, 1939.
Introducing the bill, taxation minister Zodintluanga said the new bill will enhance the state's revenue by about Rs 15 lakh per year.
"With the changing of times, the Assam Amusement and Betting Tax Act, 1939, became outdated and there was a strong need for a new law. The Mizoram Entertainment Tax Bill 2013 has been designed to suit the advancement in technology such direct to home service (DTH) and many others," Zodintluanga said.
Informing the House that a revenue of Rs 43,74,000 was earned from taxes under the Assam Amusement and Betting Tax Act during 2010-11, the minister said the new bill would increase tax revenue by Rs 15 lakh a year.
With no cinema halls in Mizoram, entertainment tax was mainly collected from cable TVs and entertainment events.
While 20 per cent entertainment tax will be imposed on each cable TB consumer 5 per cent will be collected from sports, music and drama events where an entry fee is not less than Rs 10.