Section 11 in Mizoram Animal (Control & Taxation) Act, 2014
11. Levy of taxes and liability to pay.
(1)Every owner of animals shall be liable to pay such taxes and fees as may be levied under this Chapter.(2)There shall be levied and collected at such rates and in such manner as may be prescribed by the Government from time to time under this Act, taxes on animals from the owners of such animal.Provided that nothing in this Chapter shall apply to any animal owned by :-(a)the Central Government;(b)the State Government;(c)the North - Eastern Council constituted; under section 3 of the North - Eastern Council Act, 1971 (Central Act 81 of 1971);(d)a corporation owned or controlled by the Central Government or the State Government;and(e)a Village Council.(3)The animal tax levied under sub-section (2) shall, at the option of the owner of the animal (s), be paid annually in one instalment or half yearly in two instalments within such time as may be prescribed.
