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The Sikkim Motor Vehicles Taxation Act, 1982 Complete Act

State: Sikkim

Year: 1982

.....Officer" means an Officer authorised by the State Government to perform the duties and exercise the powers conferred upon such officer by this Act; (f) ''tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle used for towing disabled vehicles but does not include a road roller; (g) Words and expressions used herein and not defined but defined in the Sikkim Motor Vehicles Act, 1957 shall have the meanings respectively assigned to them in that Act. Appointment of Taxation Officer. 3. The State Government may, by notification, appoint such, persons' as it may think fit to be Taxation Officers and may in such notification specify the areas within which such officers shall exercise the powers conferred and perform the duties imposed on them by or under this 'Act. Imposition of tax. 4. (1). A tax at the rate specified in the Schedule shall be imposed and levied on all motor vehicles used or kept for use in Sikkim. Explanation.-For the purposes of this Act, (i) a person who keeps a motor vehicle of which the certificate of registration is current shall.....