.....authority or the persons appointed under subsection (1) to assist him for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. CHAPER -III Incidence and levy of cess, rate of cess and payment of cess. Incidence of ces, rate thereof, payment of cess and furnishing return. 4. (1) There shall be levied and collected, for the purposes of this Act, a cess on every sale in Sikkim by any person of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in Sikkim, at the rate specified in the corresponding entry in Column (3) of the said Schedule. (2) The cess leviable under sub-section (1) shall be payable by the person who sells such goods in Sikkim. (3) The person referred to in sub-section(2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person, in tne prescribed manner, pay the full amount of cess before furnishing such return. (4) The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale of the goods under any other law for the time being in.....
List Judgments citing this sectionTHE SIKKIM EXCISE (AMENDMENT ACT, 2004 GOVERNMENT OF SIKKIM LAW DEPARTMENT GANGTOK No. 1/LD/2004 Dated: 15.10.2004. NOTIFICATION The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 4th day of October, 2004 is published for general information- THE SIKKIM EXCISE (AMENDMENT ACT, 2004 (ACT No. 1 of 2004) An Act further to amend the Sikkim Excise Act, 1992. Be it enacted by the Legislature of Sikkim in the Fifty-fifth Year of the Republic of India as follows:- Short title, extent and commencement 1. (1) This Act may be called the Sikkim Excise (Amendment) Act, (2) It extends to the whole of Sikkim. (3) It shall come into force at once. Amendment of Section 57. 2. In section 57 of the Sikkim Excise Act, 1992, in sub- sections for the words "five hundred rupees", the words "five thousand rupees" shall be substituted. Sikkim State Acts
List Judgments citing this section.....State Legislature if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised m one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the House agrees in making any modification in the rule or in the annulment of the rule, the rule shall, thereafter, have effect only in such modified form or shall stand annulled as the case may be. so, however, that any such modification or annulment shall be without prejudice to the validity of any thing previously done under that rule. Removal of this Act difficulties. 35. If any difficulty arises in giving effect to the provisions the State Government may by order published in the Official Gazette make such provision or give such direction as appears to it to be necessary for removing the difficulty. Sikkim State Acts
List Judgments citing this sectionTHE SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2004 THE SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 2004 (ACT NO. 3 OF 2004) AN ACT Further to amend the Sikkim Motor Vehicle Taxation Act, 1982. BE it enacted by the Legislature of Sikkim in the Fifty-fifth Year of the Republic of India as follows:- Short title, extent and commencement. 1. (1) This Act may be called the Sikkim Motor Vehicles Taxation (Amendment) Act, 2004. (2) It extends to the whole of Sikkim. (3) It shall come into force on the date of its publication in the Official Gazette. Amendment of Section 4. 2. In the Sikkim Motor Vehicles Taxation Act, 1982, after sub-section (4) of section 4, the following sub-section shall be inserted, namely:- "(5) The taxes for all categories of motor vehicles shall be paid within a grace period of 15 (fifteen days) from the date on which taxes become payable. The penalty shall be imposed after the expiry of the grace period. The grace period shall be15 (fifteen) calendar days (not working days) after the expiry date of the previous taxes paid. If the last date of the grace period is a Sunday or a public holiday, all taxes shall be accepted without penalty on the.....
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