Indian Constitution, Seventh Schedule-a entry 63 leh 66-in State Legislature hnena thuneihna a pek hmanga State sorkarin Registration Fee a lak leh Seventh Schedule, List-III entry 44-na hmanga Stamp Duty lak hi State tin revenue hnar pawimawh tak a ni. Registration Act, 1908 leh Indian Stamp Act, 1899 te hi khua leh tuiten dan ang taka ram an neih theihna tura ram neitu an ni ngei a ni tih sorkarin a chhinchhiahna pawimawh tak a ni.

The Indian Stamp (Mizoram Amendment) Act, 1996-ah ram, chenna hmun hma ni lovah chuan thingtlang hmunah Rs. 500.00 zelah Rs. 15.00 (3%) stamp duty a ni a. Municipal Corporation huamchhung leh a chhehvelah chuan Rs. 500.00 zelah Rs. 45.00 (9%) a ni. Chenna hmun hma a nih chuan Rs nuai 1 a pelh loh chuan Rs 100.00, Rs. nuai 10 a pelh chuan Rs. 47,500.00 bakah Rs. nuai 10 a pelhna atangin 10% stamp duty a ni.

Indian Stamp (Mizoram Amendment) Amending Act, 2007 ah hian chenna hmunhma, building a tel chuan Rs. nuai 1 a pelh lohin Rs. 100.00, Rs. nuai 1 atanga Rs. nuai 5 inkarah Rs. 250.00, Rs nuai 5 a pelhin Rs. 500.00 stamp duty a ni. He Amendment ah hian ram, chenna hmunhma ni lo atanga stamp duty rate tihdanglam a ni ve lo.

Ram, chenna hmunhma ni lo atanga stamp duty sang taka lak hian huan lo ram neia eizawng duhte tan harsatna nasa tak a siamsak thei a. Chenna hmun ni lo ram inlei leh inhralhna atanga stamp duty tihtlem hian nasa takin kuthnathawktute tan hamthatna a siamsakin ei leh bara intodelh kawngah pawh mipui vantlang tan awlsamna a siam ngei beiseiin 2% ah tihhniam a ni a. Chenna in dinna hmun leh chenna hmun ni lo atanga stamp duty rate thuhmun hman a lo ni ta a ni.

Kan State thenawmten stam duty an lak dan chu hetiang hi a ni: Manipur-ah 7%, Meghalaya-ah Rs. nuai 1.50 a pelhin 9.9%, Nagaland-ah 7.5 %, Tripura-ah 5%. (Source: www.taxindiaonline.com)

Hetiang hi thil awmdan a nih avangin Mizoramah hian the Indian Stamp (Mizoram Amendment) Act, 2016 hmangin stamp duty uchuak taka lak a ni lo tih chu a chiang mai awm e.