Section 11(2) in Mizoram Animal (Control & Taxation) Act, 2014
(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.
