Section 13 in Mizoram Animal (Control & Taxation) Act, 2014
13. Taxation.
(1)Animal tax at such rate or rates as may be, by notification, fixed by the Government shall be collected by the Village Council. Collection of tax may be done at the time of registration or before they have been taken apart from their mother.(2)Fifty percent (50%) of the Animal tax collected under this Chapter shall be credited to the Village Council Fund and the balance of fifty percent (50%) shall be credited to the Consolidated Fund of the State.(3)The Village Council shall maintain register for collection of taxes credited to the Village Council Fund as well as to the Consolidated Fund of the State.
