Sikkim act 004 of 1983 : Sikkim Sales Tax Act, 1983

----I

THE

SIKKIM

( ACT

AN

SALES

NO. ⁴

ACT

TAX ACT,

OF 1983)

1983

(3. 3. 83)

to consolidate and amend the law relating to the levy of tax on sale of goods in the State of Sikkim,

Be it enacted by the Legislature of Sikkim in the Thirty-fourth year of the Republic of India as follows: -

CHAPTER 1

PRELIMINARY

1. (1) This Act may be called the Sikkim Sales Tax Act, 1983. Short title, extent and commencement.

(2) It extends to the whole of Sikkim.

(3) It shall come into force on such date as the State Go- vernment may, by notification in the Official Gazette, appoint.

2. In this Act unless there is anything repugnant in the sub- ject or context,-

(a) "business" includes any trade. commerce or manufac- ture or any adventure or concern in the nature of trade, commerce or manufacture carried on with or without a motive for profit whether or not any profit accrues from such activities and any transaction ancillary or incidental to or in connection with such trade, commerce or manufacture or adventure or concern;

Definitions.

(b) "commissioner" means the Commissioner of Commer- cial Taxes appointed under su b-section (1) of Section 3 ;

(c) "dealer" means any person who carries on business of buying and selling of goods for commission, remuneration or otherwise and includes any firm, Hindu Undivided Family, company, corporation, a department of Government. society, club or association, IL the incorporation of such society, club or association] ;

Explanation 1.- A factor, broker, commission-agent, del-credere agent, auctioneer or any other mercantile agent, by whatever name called" who carries on the business of

1. Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 w.e.f.I14j86

1

:

buying or selling of goods and who has, in the course of his business, authority to sell goods belonging to their ow- ners, shall be deemed to be a dealer for the purposes of this Act;

Explanation 2. - The manager or agen t of a dealer residing outside the State, and who sells or purchases goods in the State, shall in respect to such business, be deemed to be a dealer for the purpose of this Act;

(d) "declared goods" means the goods declared by section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter-State trade or commerce;

(e) "goods" means all kinds of movable property in solid, liquid or gaseous form, and includes all materials, com- modities, articles and also electricity but does not include newspapers, actionable claims, stocks, shares and securities; Explanation.-Materials, commodities and articles attached to or forming part of immovable property which are agreed to be severed under the contract of sale, shall be deemed to be goods within the meaning of this clause;

(f) "manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing or adopting, any goods but does not include such manufacture or manufacturing process as may be prescribed;

(g) "notification" means a notification published in the Official Gazette;

c.

(h) "place of business" includes-e- .•

(I) in the case of any dealer who carries on business through an agent (by whatever name called), the place of business of such agent;

(2) a warehouse, gorlown or other place where a dealer stores his goods; and

(3) a place, where a dealer keeps his books of accounts;

(i) "prescribed" means prescribed by rules made under this Act;

74 of 1956.

2

(j) "prescribed authority" means such author-ity as may be prescribed:

(k) "registered dealer" means a dealer registered under section 10;

(I) "rules" means the rules made under tbis Act; 2 [(m) "sale" with its grammatical variations and cog- nate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the 'transfer, delivery or supply of goods by one person to an- other person in any of the following ways, namely:-

(a) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;

(b) the transfer for property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(c) the delivery of goods on hire-purcbase or any system of payment by instalments;

(d) the transfer of the right to use any goods for any purpose (whebher or not for a specified period) for cash, deferred payment or other valuable consideration;

(e) the supply of goods by any unincorporated association, or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

(f) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any ot- her article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration, does not include a mortgage or hypothecation of or a pledge on goods."]

3 [Explanation 1.- Transfer of goods 00 hire-purchase or other system of payment by instalments shall be deemed to be a sale if and when there is a transfer of property or goods from the seller to the buyer;]

2. Inserted by the Sikkim Sales Tax (Amendment) Act No.4 of, 1986 w.e.f.I/4/86

3. Omitted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 w,e.f.l/4/86

3

(3·

5

(2) The Executive Committee may open such accounts, in such banks, as-it deems fit, to deposit and operate the moneys belonging to the Board's Fund referred to in section 9 and any other funds and moneys belonging to the Board, including the TNA Capital Fund referred to in section (0 (I) (Subject to the restrictions and stipulations, if any, made by the Government regarding the said fund), and may operate such accounts on behalf of the Board at its discretion for the benefit of the school and the Board and for giving effect to the provisions of this Act. Subject to the powers and functions assigned by it to him, the Executive Committee may delegate, from time to time, through written orders, any or all, part or whole, of its powers stated ill sub-sections (I) and (2) above to the Secretary.

Powers may be dele-

gated to the

Secretary.

Executive Committee

to operate Bank

Accounts.

(a) The Executive Committee shall ensure that propel' accounts are Accounts and audit. maintained in respect of all financial transactions of the Board, and that the auditor is enabled to audit all such accounts

effectively and in proper time.

The Executive Committee may also cause internal audit to be

conducted as and when it deems fit.

(b)

CHAPTER V

Executive Committee Every year, at its Annual Meeting, the Board shall' constitute an Execu- tive Committee consisting of persons referred to in sub-section (3), in order to carry out the purposes of this Act and run the school on behalF of the Board.

(2) The tenure of the Executive Coml,llittee shall be only for the period start- Tenure. ing with the date of its constitution and ending with the date of the cons- titution of the next year's Executive Committee in the next Annual Meeting.

(3) Subject to sub-section (4), the Executive Committee shall consist of Constitution. five members, one of whom shall be named as its President, who shall be an ex-officio member of the Board (other than the Principal/Secretary) and the remaining members shall consist of another ex-officio member of the Board (other than the Principal/Secretary), the Principal (who shall be named its Secretary), and two experts in the field of educa- tion to be nominated as hereinafter provided, who mayor may not be mem- bers of the Board.

Executive Commttsse

to be constituted

every year.

Notwithstanding the provisions of Sub-Section (3), the Chairman may Nominating of nominate not more than two additional members of his choice to function member. as members of the Executive Committee as and when he considers it (s)

necessary.

One of the experts in the field of education nominated as members of the Executive Committee shall be the Principal/Headmaster of any residential public school of good standing located in Sikkim or Northern Ben.gal, and the other shall be an educationist of high standing who normally resides or works in any part of North Eastern India, including the State of West Bengal.

The initial constitution of the Executive Committee in the year in which this Act comes into force shall be the following;-

(i) Secretary, Department of Educatiop , Government of Sikkim- President;

Secretary, Departmeut of Finance, Government of Sikkim ; Secretary, Establishment Department,

Two experts in the field of education to be nominated by the Chairman ;

Initial Constitution.:

I

Experts ill field of Educatton,

(6)

(ii) (iii) (iv)

4

Members in ex-officio capacity.

Existing Executive Committee to conti- nue in certain cases. Chairman to issue orders.

Consultative Commi- ) 4-. ttee,

Procedure to .fill in 1 r;. Faeancy of nomina-

ted member.

Procedure for the 16. meetings of the Executive Committee. Powers and Functions I 7. in addition to those enumerated in Section J:?

Review and Advice on several matters concerning school. Sub-Committee for appointment etc. .•.

(v) The Principal, who shall be the Secretary of the Executive Com- mittee.

The members of the Executive Committee (other than the two expe, in the field of education) shall hold office only in an ex-officio capacity, and shall cease to be members once they cease to be members of the Board. If no new Executive Committee is constituted, or there is delay in its constitution, the existing Executive Committee shall continue to func- tion till a new Executive Committee is constituted.

The Chairman shall issue all orders, on behalf of the Board, constituting the Executive Committee .

.(I) The President may constitute a Consultative Committee consisting of two representatives of the members of the teaching staff of the school and two representatives of the parents or guardians of the students of the School. .

(2) The nomination of these representatives and their tenure shall be 'such as may be prescribed. . .

(3) The members of the Consultative Committee shall have right only to attend the meetings 01 the Executive Committee if and when inivited to do so, and to tender their advice or express their views but shall have , no right to vote. They also shall have right to attend only those parts of the proceedings to which the President has invited them. (4.) Nothing contained in this Act shall bar the President from seeking the advice from experts in the field of education, law, etc, and allOWing them to take partin the proceedings of the Executive Committee, but they shall have no right to vote.

If any vacancy arises in the Executive Committee due to resignation, death or such other causes of a nominated member of the Executive Committee, the Chair- man shall, in consultation with the remaining members of the Executive Committee fill in the vacancy, and such new member shall be in office till the term of the said Executive Committee expires.

(I) The Executive Committee shall meet as often as required by exigencies, provided that there shall be not less than four meetings in a year.

(8)

(2) At least ten day's notice shall be given to all members of the Executive Committee and the Agenda shall be circulated among them at least seven days in advance of the meeting:

Provided that in fit cases the above time' limits ' may be reduced at the discretion of the President.

(3) The quorum shall be a majority of the members.

(4) Other rules of procedure of the meetings shall be such as may be prescribed.

CHAPTER VI

Powers and Functions of the Executive Committee The Executive Committee shall have the following powers, functions and duties, and those shall be in addition to those enumerated in section 12.

(a) To review and advice in the proper care, upkeep and administration of the school, its staff, finances, land, buildi~gs, furniture and equipment and maintenance of necessary records and accounts.

Every appointment, termination of service, dismissal, retirement, exten- sion of servic~ or re-employment of any of the employees of the school other than its Principal, and every case of disciplinary action against any such employee where, according to the relevant service rules, the maxi- mum punishment involves dismissal or compulsory retirement, shall be considered and decided by a Sub-Committee consisting of the President, Secretary, Establishment Department of the Government and Principal/ Secretary which shall make recommandations to the Chairman. (b)

5

(c) ~ ^(e) (f)

(g)

(h)

(i)

(j)

(k)

(e) ~

" (m) (n)

18.

'7

(i) The Principal and the Vice-Principal of the school shall appointed by the Board.

be Appointment of

Principal etc.

(ii) All matters regarding the service of the Principal including any discipl inary proceeding; against him and his dismissal, discharge, extension of service etc., shall be considered and decided by the Board.

(d), To frame service rules governing the Principal and staff of the school: Service rules. Provided that when such rules are Framed for the first time they shall be placed before the first Annual Meeting of the Board taking place after that, and any amendments in those rules :111de in any year shall be recorded in the Annual Report submitted to the immediately follOWing Annual Meeting.

To sanction or refuse to sanction any leave (with or without pay) of more than three months or any extension of such leave beyond three months. To sanction or refuse to sanction any study leave ( with or without pay). To prescribe scales of salary and allowances as may be necessary from time to time.

To sanction new posts or abolish existing posts or upgrade existing posts. To sanction expenditure on major repairs and purchase of furniture and equipment beyond the powers delegated by the Executive Committee to the Principal.

To negoti ate and carry through all transactions relating to property on behalf of the Board. '

To approach and negotiate with Government or any local authority or any individual or body, whether incorporated or not, for grants, sub- ventions, donations and gifts and loans on behalf of the Board. To sanction openlng of bank accounts by the Principal/Secretary and prescribe procedure for operation of such bank accounts.

To consider the yearly budgets, supplementary budgets and revised estimates submitted by the Principal and pass such budgets and estimates. To define the powers and functions of the Principal, delegate to him any of the powers vested in it under this Act and regulations made thereunder and to amend those from time to time.

CHAPTER VII

Powers, Functions and Duties of the Principal.

(I) The Principal shall be the ex-officio Secretary both of the Board and the Powers, Functions Executive Committee. and Duties of the

Principal.

(2) It shall be the duty of the Principal, in his capacity as Secretary, to convene meetings of the Board and the Executive Committee, to record their proceedings, clrculatc the minutes and keep records of the Board and Executive Committee.

(i) ^Heshall^beinoverall charge^oftheSchool, exercising imme- diate control and supervision of all staff, and all powers not specifically reserved for the Executive Committee or the Board elsewhere in this Act shall be exercised by him on behalf of the Executive Committee and the Board.

(ii) In particular, he sha]] be, subject to the powers ilnd functions delegated to him by the Executive Committee, responsible for the planning and execution of the academic and co-curricular activities of the school and discipline among staff and students.

(+) The Principal shall have power to incur expenditure llpto such extent as may be determined by the Executive Committee from time to time.

6

Removal of dijJicul- ti:s.

Power of Board to n.ake regulations, Procedure regarding 21. resolution etc.

Member of Board

Of Committees IIOt It> 1'01(' ill certain ccses.

19

20.

A cts or Proceedings of 23. Board and Executive Committee 110t to be invalidated.

Repeal.

8

CHAPTER VIII

Miscellaneous (

If any difficulty arises in giving effect to any of the provisions of this Act, the Government may, by order, remove such diFficulty. The Board may, from time to time, make regulations consistent with this Act;

In particular, and without prejudice to the generality of the foregoing provision, such regulations may be made on the following matters, namelv i- procedure for election of members referred to in clauses (i) and (j) of section 4;

(b)

(c)

(

procedure for holding meetings of the Board; (d)

nomination and tenure of members of Consultative Committees referred to in section 14;

rules and procedure of the meetings of the Executive Committee other than those enumerated in sub-sections (I) to (3) of section 16; procedure for prefcring appeals to Executive Committee by members of staff of the school; ,

any other matter which has to be, or may be, prescribed, Till such time as regulations regarding the terms and condition of service of the school employees and finance and money matters are made under the provisions of this Act, the corresponding rules of the Government may be followed, or followed to the extent the circumsta.nces permit:

Provided that this is without prejudice to any provisions already incor- porated in this Act relating to such matters.

All decisions may be made, and resolutions passed, by the Board and the Executive Committee as far as possible unanimously, and where there is disagreement, a simple mojority of members present and voting shall decide the issue. In case of equality of votes, the presiding officer sh "

have a second and casting vote.

A member of the Board or Executive Committe who has any di rcct or indirect pecuniary interest in any matter coming up for consideration at a meeting of the Board or Executive Committee shall as soon as possi- hie after relevant circumstances have come to his kno~ledge, disclose the nature of his interest at such meeting, and the disclosure shall be recorded in the minutes of the Board or Executive Committee, as the case may be, and the member shall not take any part in any deliberation or decision of the Board or Executive Committee with respect to that matter.

No act or proceeding of the Board or the Executive Commi- ttee shall be invalidated merely by reason of-

(e)

(a) any vacancy in, or 'any defect in, the constitution of the Board or Executive Committee;

(b) any defect in rhe appohi.tment of a person acting as a member of the Board or Executive Committee; or

(c) any irregularity in the procedure of the Board' or Executive Committee not affecting the merits of the case. On ilnd from. the appointed day, any law, proclamation, order, t: --les, regulations or notifications in relation to the Tashi Namgyal Academy, Ganglok, shall stand repealed,

B.R. PRADHAN,

Secretary to the Government of Sikkim Law Department,

F. No. 10 (28)/LD/83.

PRINTED AT THE SIKKIM GOVERNMENT PRESS, GANGTOK.

7

SIKKI~1

"\

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

.•_,.•,-_. -----.....-..--- ...--....-.....,.~.---

,------------~.--.---.--,--------------------------------

Gangtok Tuesday, 29th September 1992 No. 119

GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK

No: 8/LD//1992. Dated Gangtok, the 28th September, 1992

NOTIFICATION

The foilovl'ing Act 0[' th~ Sikk lm Legislative Assembly having received the assent of the Governor on 2FJ day of September, 1992, is hereby published for general irilorrnation j-

THE SIKKIM SALES TAX (AMENDMENT) ACT, 1992.

(ACT No.8 OF 1992)

AN

ACT

Further to amend the Sikkim Sales Tax Act, 1983, Be it enacted hy the Lcgislatiyc Assembly of Sikkim in the Porty-third year of the Republic of Indi •• ,IS follows:-

Short title

extent and'

commence-

ment.

(I) This Act may be called the Sikkim Sales Tax (Amendment) Act, 1991.

(2) It extends to the whole 01' Sikkim.

(3) It shall he deemed to have come tnto force with effect from first day of April, 1992.

Amendment 2.

of scction r.

In section 5 of the Sikkim Sales Tax Act, 1983 in sub-sect ion , (I), in clause (c), for the words "five paise", the words "ten pai>c'~ shall be substituted.

By order of the Governor.

B. R. Pradhan

8

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Gangtok Friday, 22nd April, 1994 NO. 39

GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK

No. 2jLD/1994. Dated Gangtok the .l lth April, 1994.

NOTIFICATION

The following Act of the Sikktrn Legislative Assembly having received the assent of the Governor on 29th March, 199+ is hereby published for general information:-

THE SIKKIM SALES TAX (AMENDMENT

( ACT, NO. J OF '99+)

AN

ACT

further to am~lld the SilJcim Sale. Tax Act, J 98 3. Be it enacted by the Legi,lature of Sikkim In the Forty-fifrb Year of the Republic 01' (ndl a as fhllow. ;-

ArnGlldmmc of

sect Jon 2.

I. (I) This Act Mlay be called the Sikkim S~les Tax (Amend- ment) Act, I~H' ,.

(1) It SiNH come into force ~_~_ '9H-

2. III section 2 of the Slkkim Sales Tax Act, I 'IS} (ht,reinaf[1!r re- ferred to a¥ the prindpal Act) ,-

(a) after clause (a), the following Explanation shall be inser- ted, namely ;-

Short tll1••• oJ

~mmm~mmt.

"Explanat!on.- Transfer, delivery, .upply, sales-or dispoaal of goods in ~ny of the manner referred to In clause (rn) shall be deemed to be in- cluded within the meaning of this exp r-ess ion ;""

(b) after clause (bJ the following clause shall be inserted namely:-

"{ba) "contractor" me-ans anv dealer who undertakes auv works - coctract for cxecutlon and includes a sub-contractor ;" '

"Explanation j •• Any person as aforesaid who transfers, delivers, supplies, sells or otherwise disposes of goods in any of the manner referred to io clause (rn) for commission, remuneration or otherwise, for cash, deferred payment or ether valuable coris ideration , shall be deemed to be a dealer fpr the purposes of this Ac-t."

(d) Explanation below clause (~) shall be deleted i

(e) in clause rr) ,- (I} for the existing Explanation, the following Explanerion shall be substtruted, namely .,

"Explanation .• The turnover in each year sball (r.elude-

(a) the amounts realised by a dealer by sale of surplus, unservicca- ble and discarded ~oods, fixed or other assets, of the business, by. products and subsidiary products or mamJ.cture Or processing. and

(b) the aggregate amount lor which goods are transferred, delivered.

9

2

supplied, sold c r c tlierwise disposed of in any "f in the manner referred to in c lause (rn) by a dealer ;

but ,hall'not include sales in a canteen owned and run bv a de aler for the benefit of his workmen or labourers ;" .

~r) after clause (r), the following clause shall be inse rt ed, narnclv .-

"(re) "works contract" means and includes any agreement for carrying out, for cash, deferred p~ym~nt c r other valuable convide rat io n , the construe tlon, fitting out, improve- ment or repair c-f any bui lding, road, bridge or other immovable proper!)' or the installation, fitting out, improvement or repair of any movable pro- perty.

Explanation. - A sub-contract for carryinr; out .ny or all of the aforesaid works shall be deemed to be a works coot;acl."

insertion if new 3. After section 4- of the principal Act, the follOWing sections shall be 'actions +11 aad inserted, namely

+8.

Leyy oj t01 011

tram!.r of pro-

per~, in Bood"

'nvoJved in the

!xecarion if

works COMracts.

L ev)' J tax (1n

the traoifer uf

right tc use any

9^00d"

Amendment oj

stct/oo 13.

"+A. (I) Notwithstanding <'nylhing conr atned in,~ction +, but sub- ject to other provisions of this Act, evcr.v de aler shall pa;' fur each ,,"'ar, a r.ax under this Aet on his taxable turnover fer t ransicr Or prop("rtv in suods (whethe •. as goods or in some other form) involved in the execuvion

"f works cor.tract, dctcrrmned at ,he rates end in the monncr sp"dfieJ by or under

(2) [( a contractor pro yes to the satisfaction of the Commissioner that tax on the turnover or goods supplied in the course of execution of works contract has been paid by his sub-contractor, the contractor shall not be liable to pay tax again Oil the turnover of such goods,

(3) If a sub-contractcr proves to the sat isfcct lcn of t he Commissioner that the tax has actually been paid by his prmcipa l contractor on the turnover of goods supplied in the course of execution of works contract, the sub- contractor shall not be liable to pay tax again on the turnover of such goods, Explanation I. For the purposes c f this Act, the transfer of propen; in goods involved in the execution of a works contract shall be deemed to have taken place in Sikkim, if the goods so transferred arc wichio thlt State at the time of their use, application Dr appropriation. for t hr- execution ot the works contract, irrespective of the place where the agr~ement for rhr works contract is made . nd whether the consent of the other partv, prior or subsequent to such use, application Or appropriation has be en 0 brained or not.

Explanation 1. The levy of tax under this section shall be made whether ihc works contract is executed fully or partly during a Year, or abandoned or terminated before completion,

+B, Notwithstanding mylhing contained in section +, but subject to the other provisions of this Act, Hery dealer shall pay for each vear, a tax under this Act on his taxable turnover in respect or th e right to use any goods (whether OJ" not Ior a specified period) at tho rarc s specified by or under section t; applicable to rhe sales 01 the same goods, had they been sold otherwise than by the transfer of the right to use rhern Provided that if the transfer of the right to use any goods is made hy a dealer on more than one occasion in r, year !O the same or different party. the tax shall be leviable on each such occasion

Explanation.- For the purposes of this Act, the transfer of the right to use any goods for any purpose (whether or not for a specified ,period) shall deemed to have taken place in Sikkim, if such goods <0 transferred ate in the State at the time of such transfer irrespective of the place where the agreement for the transfer of right to use the goods is made ."

4, In section I 3 of the pr incipal Act, after sub-section (4). the following sub- section shall be tnsertcd, namely ;-

"(+a) If a registered dealer fails to pr0ve to the satisfaction of the pres- cribed authorttv, the correctness of the sale price of the goods transferred, delivered, supplied, sold or otherwise disposed of in allY of the manner referred to in clause (m) of section 2, the said authority may determine the said price according to the best of its judgemeut subject to such rules a s may be prescri bed. "

3

Insertion ot ne« S. After section ,+ of the principal Act, the following section shall rection lfA. be inserted, namely

D~duct1on of [ax "I+A. (I) Notwithstanding anything contained ill sectious 14 aDd at soure.frow IS, the Stare Government may prcsrlbe that every person or any specified uu. oj contrac- class of persons, making any payment to contractors as valuable consideration rers. for the transfer of property in goods. whether as goods or in some ether form, involved in the execution of works contracts, shall deduct such amount, as may be prescribed. not exceeding [our perccntum of the said payment. towards tax payable under this Act and remit the amounts so deducted to the State Government,

Amend men [ oj

section 28.

(2) The manner in which the deduction under sub-section (I) shall he made, the period within which the amounts so deducted s~"1J be remitted to the State Government, the form in which the cerrrficatc of deduction should be issued to the contractors and other incidental and ancillary matters shall be such as may be prescribed. .

(3) If a,ny person i';]ils to deduct. or having deducted. f~ils to remit to the State Government within the prescribed time, the amount dcduLti- ble under sub-section (I), he shall be liable for a penalty of a sum not excee- ding twice the amount deductible.

(4) The amount deductible end actually deducted under sub section

(I) and penaltv levied under sub-section (l) sha ll be deemed to be" tax for the purpose of the Sikklm (Collection of Tans and PreHnticn ol' Evasion ul' <:/7 Payment of Taxes) Act. '9~7, 1987

6. In section 18 of the principal Act, aftu sub-section (I), the follow. ing sub-section shall be inserted, namely :-

"(Ia) Every f('glstered dealer who transfers, delivers.

Provided 'Ihat the Commissioner mil)'. un applicar ion ,~o<' for reasons to be recorded. permit Jlly SUd1 dcakr 10 keep cad m.tilltain the aforesaid do cumerus a t aD:' other place in the Stall' of Slkkim ur keep and maintain xerox or other copies t hereol unly in the place or business. the originals being made a,ailable on demand by the prescribed "uthnity under this section.

7. In section lS of the principal Act, in sub-section (4), after clause (f), the following clauses shall be inserted, namely :-

"(tal the manner in which the price is to b,· determined unde r sub-section (4a) of section '3 i

(Ib) prescribing the rate 01 tax , the manner of its deduction, the time w+rhin which the amount is 10 be rcmln ed and the Iorrn of cert ifi- care of deduction co be issued to rhe contractors and other incidental aad ancillary matters under section 14A ; "

Amenrlment if

section 18.

By order of the Governor

B.R. Pradhan

Secetarv to the Government of Sikkim,

. Law Department. F. No. 16(4-o)LDj85'-9+. PRINTED AT THE SIKKlM GOYT, PRESS, GANGTOK.

GAZETTE- EXTRAORDiNARY ._. .__.__. . . ..R_UBLISRED BY AUTHO R.ITY Gangtok Thursday 15th May, 1997 No. 75

GOVERNMENT OF SIKKIM

LAW DEAPRTMENT

GANGTOK Dated: t he 30th Anr il. 199]. NOTlFJCATION

The following Act of the Sikkim Legisltive Assembly having received the assent of the Governor on 24th day of April, 1997 is hereby published for general information'-

THE SIKKIM SALES TAX (AMENDMENT) ACT, 1997

(ACT NO 4 OF 1997)

AN

ACT

further to amend the Sikkim Sales Tax Act, 1983_ Be it enacted by the Legislature of Sikkim in the Forty-eighth Year of the Republic of India as follows>

Short title and

commencement

1. (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 1997 Amcnd me nt or

section 5.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint

2. In section 5 of the Sikkim Sales Tax Act, 1983 (hereinafter referred to as the principal Act), in sub-section (1), in clause (c), for the words "ten paisa" the words

"fifteen paisa" shall be substituted.

3 Tn section 26 of the p rinci pa l Act, after sub-section (2). the .foflowing s u b-sec t io n vhall be added. na rne ly ;- Amendment of

section 26.

"(3 )(a) If', on a search conducted under su b -s c cr ion (l), 01" On a. scrutiny of the d oc umcr-ts , declara t io n s or other proof i11ed !l11ller sub-section (2), or on in fo rma t io n otherwise received, the pre scr ibc.d authority under section 13 or the a nt h o ritv in ch a rge of the check post, is sa.ti sficd that th c ro has been, or, there is likely to be. evasion of tax pa.ya ble under this Act in respect o f the sale or purchase of the goods. it rn ay , f'o r reasons to he recorded and after giving a. reasonable __o.p.po.rt un i.ty.iof.Iac.ar in g __to .. .Lhe.__o.wuer -Of! -f:.he,pc.rSOll in chargeiOf\thl:l.1Ign!(,c1.", d et ai n the goods ;\Ilcl cliicc t t h a.t they sh a ll 110t be trans-ported across the check post. unless the tax evaded or likely to be evaded is paid or a d oq ua.te security to the satisfac tio n of the said au t h o r i t.y i~ tu rn is he d [01" the paynl<:ilt of the tax due or lik c.l y to hecome due thereon:

12

Iasertiou of new section 26l~'itu Provided that a time of not less than seven days shall be allowed for the payment of tax or for furnishi.ng the security.

(b) If the owner or the Ix~rsOll in charge of :h~ goods fails to pa.y the tax or furnish the security as aforesaid, the ~;aicl authority may seize the goods and dispose them of by public auction and the sale proceeds shall be appropriated rn the manner prescribed:

Provided that if the gooch a1'C, in the opinion or H,,'C authority, perishable or hazardous when stored, they shall not be seized but shall be released o n an undertaking by the consignor or Ihe consignee: in the Stare and that t he tax will be paid on the sale or the purchase of th·:;; goods and these goods will be proper} accounted for in the books of account, alonz with a Bank Guarantee or cash security equivalent to the current market vcilue of goods. The Hank Guarantee or cash security so furnished shall be released as soon as the due amount of tax. is paid."

;:t After section 26 of the principal Act, the following section shall be inserted, namely>

"26A. Inspection and seizure of goods stored in the State.

(1) Where the prescribed authority is satisfied that goods stored in any g:odown or other storage are intended for sale in the State or in the course of inter-state trade or commerce or in the course of import or export, it may inspect the gcdown or other place INhere (he goods are stored and check and verify the accounts maintained and also make a physical verification of the stock to ensure tha t the accounts have been maintained correctly.

(2) If, on the verification under sub-section (1), tbe prescribed authority is satisfied that the accounts have not been maintained correctly or that the stock, of goods do not correspond to the stock, shown in the accounts, it may assess the tax evaded or sought to be evaded by the dealer to whom the goods belong or who has a right of disposal over them and direct him to pay the tax forthwith along with a penalty equal to the amount of the tax evaded or sought to be evaded:

Provided that no order under this sub-section shall be passed unless the dealer bas been given a reasonable opportunity of showing cause against the levy of the tax and the penalty."

n.R. PRADHA1'T,

Secretary to the Govt. of Sikkirn,

Law Department.

(File No.16(71)LD/78 )

27

SIKKIM

GOVERNMENT

GAZETTE

EXTRAORDIN ARY

.PUBLISHED BY AUTHORITY

Gangtok, Tuesday, 18th April, 2000 No. 127

GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK

No.6/L.OI2000

NOTIFICATION

Dated the 17th April, 2000 The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 7th day of April. 2000 is hereby published lor general information:-

THE SIKKIM SAL.ES TAX (AMENDMENT) ACT, 2000

(ACT NO.6 OF 2000)

AN

ACT

further to amend the Sikkim Sales Tax Act. 1983 . .. ;. Be it enacted by the Legislature of Sikkim in the Fifty-first year of the Republic of India as follows:-

Short title, extent 1. (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 2000. and cornrnence-

ment.

(2) It extends to the whole of Sikkim.

(3) It shall be deemed to have come into force on the 13th day of January, 2000. Amendment of 2. In the Sikkim Sales Tax Act. 1983 (hereinafter reierred to as the principal Act). section. in section 5, in sub-section (1)"

(i) in clause (a). for tile words" allhe rate of ten paise in the rupee". the words. at such rates not exceeding twenty paise in the rupee as the State Government may, from time to time by notilication specify", shall be substituted;

(ii) In clause (C) ,for the words' at such rate not exceeding fifteen paise in the rupee", the words' at such rates not exceeding twenty paise in the rupee,"

shall be subsitutsd.

Amendment 3. In the principal Act. in section 14 A. in SUb-section (1), for the words" not of section 14 A. exceeding lour percenium of the said payment." the words" not exceeding eight percent of the said payment". shall be subsituted.

Amendment

of Schedule I

and Schedule II.

4. In (he principal Act. for the eXisting Schedule!. and Schedule II. the following Schedules shall be subsituiued, namely:-

SCHEDULE

(See section 8)

1. Betel Leaves.

14

2. Books, Periodicals, Journals and Newspapers, exercise books, educational charts, maps and Instrument, boxes. 'globes and other instruments used in -aducational institutes.

3. Unbranded bread.

4. Condoms and contracaptives.

5. Curd. lassi and butter milk except when sold in sealed container.

6. Fresh eggs.

7. Electrical energy.

8. Fresh meat and fish.

9. Freshvegetable, green or dried, (except when sold in sealedcontainer} including chilli.

10. Jaggery.

11. Unprocessed salt.

12. Unprocessed cereals and pulses including rice and wheat.

13. Fresh flowers.

14. Fresh milk and pasteurised milK other than powdered or condensed milk.

15. Vegetables seed· Planting materials like seed, seedlings. suckers. nursery plants used for raising crops.

16. Handloom Woven

a) HandlOom Khadi products except those made from silk yarn

b) I(hadi/handloom garments.

C) l.ocally produced handicrafts.

17. Khandsari.

18. Organic manure.

19. Flour including atta, suji and maida.

20. Wheel chairs. crutches and such other articles used by handicapped persons,

21. Glass bangles.

22. Livestock including poultry.

23. Ncn-Judiclal stamp papers. Cartridge paper sold by Govt. treasury through stamp vendors.

24. Raw cotton.

25. Text bOOKS.

26. Exercise books for educational purposes.

27. Life saving drugs. namely:-

(I)

ANTIDOTES

a) Atropine

b) Oxlms-Pralidoxlrns - Obidoxime

c) Naloxone

d) Sodium Calcium. adetate (EDTA)

f) Dirner Caprol (BAL)

g) Penicillamine

h) Amyl Nitrate and others.

(II) CARDIAC STIMULANTS

a) Adrenaline

b) Dopamine

"I

I..

15

(III) FIBRINOLYTIC AGENTS

a) Streptokinase

b) Urokinase

c) Ateplase (PA)

(IV) STERIODS

a) Dexa methasone

p) Hydrocortisone

(v) ANALEPTICS

a) Nikethamide

b) Doxapram

(VI) DRUGS FOR HYPERTENSIVE EMERGENCIES

a) Dlazoxlde

b) Sodium Nitroprusside (vII) ANDRENERGIC CRISIS

a) Phentolamine

b) Phenoxy Benzamine

(VIII) ANTI TOXINS

a) Tetanus Antitoxin

b) Gas Gangrene Antitoxin

c) . Diptheria Antitoxin

d) Anti snake venom

e) Antl-D-Immunoglobulin (Human)

f) Anti rabies Hyperimmune Serum (~X) INTRA VENOUS FLUIDS

a) Normal Saline

b) Dextrose- 5%, 10%,25%

c) Dextran

d) Hemacael and others

28. ANTI T.B. DRUGS

a) Ethambutol (Iablel)

b) Isoinazld (tablet/syrup)

c) Refampicin (injection)

d) Streptomycin (injection)

e) Pyrizinamlde (lab let)

29. Rubber and plastiC! chappel, sandal ano shoes with MRP of Rs. 200/- or less.

30. Turmeric.

31. Tamarind

32 Sugar as defined in the Central Excises and Salt Act, 1944 (1 of 1944) excluding lmpcrtao-svqar in all forms.

33. all varletles of cotton fabrics, man made fabrics and woollen fabrics excluding imported varielles of such fabrics.

[ Explanatlon:- The expression "cotton tabrics", "man made fabrics" and ''woollen labrics". shall have the same meanings as are respectivelyassignedtothem in the Central Excises and Salt Act, 1944 (1 of 1944) excluding imported varieties of such fabrics]. __.__

16

I'

34. Tobacco as defined underthe Central Excises and Salt Act, 1944 (1 of 1944).

35. Renewable energy devices, and spare parts.

36. Cooked food.

37. Agricultural Implements.

38. Poultry feed, Cattle feed, Pig feed, Fish feed Including feed additives like nutrients, medicines or supplements of such feed.

39. Rape seed oil and Palm/Palmoleon oil.

SCHEDULE II

(See Section 5)

1. Mustard oil and mixture of mustard oil.

2. Vehicles of all types driven or operated by petroVdiesel or electrical energy except those specified elsewhere in this Schedule.

3. Declared goods.

4. Edible oils and oil cases other than Mustard oil, Rapeseed oil, Palm/Palmoleon oil, or other than those specified elsewhere in the Schedule.

5. Processed salt, fish and meat when sold In slealed containers.

6. Cumin seed.

7. Branded bread. S. Bicycies.

9. 'Ready made garments.

10. Utensils and Kitchenwares.

11. Bone meal.

12. Chemical fertilizers, pesticides, weedicides and insecticides.

13. Ores and minerals.

14. Ice.

15. All types of Yarn.

16. Charcoal.

17. Raw wool. 1B. Hosiery goods.

19. Bran oil.

20. Sponge iron ..

21. HOPE packs.

22. GI·plpe.

23. Starch.

24. Garlic and ginger.

25. Maize products.

26. Safety matches.

27. Cardamom. 2B. Gingeli Oil.

29. Hand pump/water pump and oil engines. 30, Aluminium in all its forms namely; aluminium ingots, slabs, bars, rods, pipes. iubes. wires, coils sheets, plates, circies. sections. channels, angles, [olsts, extrusions, including aluminium scraps but excluding aluminium foils.

31. Information t~Qhnology (IT) products. namely: computers. computer peripheralS . ..p:',

17

digital electronic equipments, communication equiprnents. electronic compo- nents, IT software other than those specified elsewhere in the Schedule. 32, Industrial inputs :-

(a) Non ferrous metal viz Sulphur and zinc. (b belting,'

(c) bearing,

(d) all types of chemicals and intermediate chemicals including barytes, hydrogen peroxide, silicon carbide, lime, caustic soda including wax and paraffin andferro silicon.

(e) dyes and chemicals,

(I) ferro alloy and super alloy,

(g) transformer,

(h) polystyrene,

33. Bulk drugs other than those specified elsewhere in this schedule. 34, Blanket of all kinds, quilt, quilt cover and quilt razaioetats. 35, Orange.

36. Pollution control equipments.

37. Sand, stone chips and stOMS.

38. Butter and ghee.

39. Fruits, vegetables and spices such as pastes, squashes. juices, pickels, jams and jellys processed or manufactured 'InSikkim.

40. Sewing thread.

41. Napa slabs, 42, Kerosene. 43, Vanaspati (vegetable ghee) 44, Fire wood.

45, Raw silk.

46. Beedi leaves, 47, Packing materials including HOPE bags Corrugated boxes and containers,

48. De-oiled cake.

49. Vegetable oil.

50. Solvent oil.

51. RCC sleepers.

52. Filters.

53. Agarbatti

54. Tiles.

55. Caramics.

56. Suitcases

57. Cast Iron Castings.

58. Surgical Instruments. 59, All types of electrical goods including fans but excluding Transformers.

60. Tanned leather and leather goods.

61. Paper and paper pulp.

62. Saree falls.

63. All kinds of bricks including refractory bric~.

5

64. Printing in\<.

65. Electrodes.

66. Sanitary ware. 67.Stainless steel. 68.Milk food and mi.lkproducts. 69.Sewing machines.

70. Nut powder. i'1.F'lasks.

72. Explosives. 73.Blades and razors etc. 74.Timber.

75. Drugs and medicines otherthan life saving drugs and anti-tuberculosis drugs (as listed in S.No. 27 and 28 of Schedule 1)

76. Foot wear other than rubber and plastic (chappals/sandals and shoes with MRP

of Rs. 200/- or less.

77. Magnets.

78. Electric Motors.

79. Nutrition food.

80. Hose pipes. 81.Sweet meat.

82. Plants and machinery including spare parts. components and accessories thereof.

83. Tea and coffee 84.Tof1ee. chocolate. biscuits and confectionery. 8S.Cake, pastries, cocoa products including chewing gums BS.Toothpaste. tooth brush. tooth powder. mouth wash and deodorants. B7.Batteries and parts thereof.

88.AII types of furniture.

B9.Camphor.

90. Electrical bulbs and tube lights Including vapour lamps. halogen lamps of all varieties and descriptions.

91. Photographic goods.

92. Tyres and tubes and flaps of lyres and tubes .. 93.Foam.

94.Electronic goods other than those specified elsewhere in the Schedule. 95.Cookin9 gas (LPG).

96.Building materials such as plywood and cement.

97.Paints and colours.

98. Diesel oil.

99. Dry fruits.

100. Plastic goods other than plastic cnappals, sandals. and snoes with MAP of Rs20Q/- or less.

101. Roofing light and false roofing materials including cement and asbestos sheets, hard and solt boards and panels as well as asphaltic roofings. 102.AII types of cables and electrical wires.

103.Fire fighting equipmenta...

6

t04.Cereals and pulses when sold in sealed containers including polypackets. t 05. Articles of foods and drinks including sweet and sweet meat when sold:- --"

(a) lin the' three star, four star and five star hotels as recognised by the Ministry of Tourism, Government of IndiaJSikkim.

(b) In places other than (a) above when sold in sealed container, or packet including poly1hene packet.

106, Food preservatives, food colors and food flavouring ,essences.

107. Hardware goods specified as hardwares under the Notification No. 8321ST/111 3096 Dt: 16.12.86.

tOa.Jolnting power and SITU mixture for laying tiles and chips and deodorants. 109.Kirana goods and spices when sold in sealed containers or polythene packets. 11O.Mercury.

111. Mosquoto repellents.

112. Magnesium Carbide/Carbonate. 113.Manlhari goods specified as "manihari goods" under Notification NO.832/ST/111 30960t:16.12.86.

114. Lubricants including lubricating oil, brake oil, grease and engine oil. 115.0ptical goods namely spectacles. sun glasses ..goggles, lenses and frames. including attachments.

116. Pipes and pipefittings of all varities including casing, other than GI pipe.

117. Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts and accessories thereof.

118. Sacks of all types.

119. Sport goods of all types. 120.Stoves, that Is gas stove and kerosene stoves, Gas metallic cylinder, Gas mantie, parts and accessories thereof.

121. crucorv, Coffee beans. seed raw or toasted.

122. Ohana-choor, dalmut. fried potato chips. fried gram when sold in sealed containers including polypackets.

123. Fruits, vegetables and spices such as pastes, squashes, juices, pickles, jams and jellys processed or manufactured outside Sikkim.

124.lnstant mix such as jamoon mix. idli mix. ice-cream mix,jelly mix and the like. samber and rasam powers and pastes, masala powers and pastes. curry power and pastes such as soft drink concentrates (other than soft and vegetables concentrates) whether in liquid or power or crystal form when sold in bottles, tins, cans, or in any cans.ior in any kinds of sealed containers. 125.Water tank and storage tank of all varieties and description. 126.Toys other than electronic toys.

127.Motor parts, accessories and components thereof.

12B. Stationeries including the items specified under Notification No.8321ST/1 1/3096 dt: 16.12.86.

129.Glazed earthenware.

130. Chinaware including crockery. 131.Gypsum of all forms and descriptions. 132.Acids.

7

133.Colr products of all kinds.

134. Bulldozers, tractors, excavators, pipelayers, wheel laden scrappers, mobile cranes, power tillers, earth movers, dumpers, dippers and parts and accessories/components thereof.

135.ltems of goods not specified by name or description other than those specified in SChedule I and Schedule II and by any other Notifications. 136.Weather proofing compounds.

137. Fire works.

136. Furs and skins.

139. Lifts and elevators. 140.Marble and marble titles.

141. Sandal wood and oil. '142.Telephone including cellular and mobile phones, pagers and parts/accessories thereof.

143. Typerwriters. 144.Cutlery.

145. Preserved Food articles. 146.Silk and silk fabrics 147.Vacuum cleaners.

148.T.V.VCR and C.D and VCP.

149. Teleprinters. 150.Transmission wires and tower.

151. Voltage stabilizers. 152.Washing machines

153. Wireless equlpments. 154.Alr conditioner. 155.Arms and ammunition. 156: Articles of Stainless steel other than those specified elsewhere In the Schedule. 157.Carpets.

158. Cushion and mattress.

159. Electronic toys.

160. Fancy leather goods

161. Musical instruments and equipments.

162. Non Alconotic drinks, that is to say minerai water, aerated water including soca water, soft water whether or not flavoured or sweetened and whether or not containing vegetables or fruit juice or fruit pulp when .sold in bottles, tins, cans or In any kind of sealed containers.

163.Halr 011.

164. Synthetic gems. 165.Calculating machines.

166. Cigarette cases and lighters.

167. Cinematographic equipment. 16B.lvory products.

16.a..AiU:ko.ulators and air coolers. _____ 17.Q,.Glal;sware other than glass bangles ..

21

Aepeaiand Saving. 171.Naphtha.

172. Spark plugs.

173. Rubber goods other than rubber chappals, sandals and shoes with MRP of Rs.200/- or less.

174.Cosmetics and soaps.

175.Adhesives.

176. PVC articles.

177. Laminatecl sheets.

178. Oxygen and gas.

179. Aeronautics. lBO.Watches and ciocks. 181.ACSR conductors.

182. Refrigerators. 183.Radios, spare parts, accessories and components thereof.

184. Loud speakers/public address systems.

185. Duplicating/address printing machines. 186.Binoculars and telescopes.

187. Disc antenna. spare parts and accessories thereof. , 88. Photocopiers.

le9.Granite stones whether polished or unpolished. polished cuddapah stones. slabs and tiles.

, 90.lndustrial gas

191. Petroleum products including motor sprit. aviation and turbine fuel.

192. Liquor.

193. Narcotics.

194. Molasses .:

195. Rectified spirits. 19B.Bullion.

197.Gold articles.

198. Precious stones. 199.Silver articles."

5(1) The Sikkim Sales Tax (Amendment) ordinance. 2000 (Ordinance No.1 of 2000) is hereby repealed.

(2) Notwithstanding such repeal any thing done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.

By Order of the Governor,

T.O. Rinzing,

Secretary to the Govt. of Slkklm,

Law Department.

F. No. 16(~~)..LD/77-~~O

22

I

1

SII(KIM

GOVERNMENT GAZETTE

EXTRAORDINARY

PllBLISHED BY AUTHORITY Gangtok, Monda!,. 12th November, 2001 --~~~-----------GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK.

No.414 No. 121LD/2001 Dated : 12.11.2001

NOTIFICATION

The following Act r-, the SifJdmLegislative Assembly having received the assent ofthe Governor on 6th day of November. :001 is Mreby published for general information :-

THE. SIKKIM SALES TAX (AMENDMENT) ACT 2001

ACT NO. 12 OF 2001

AN

ACT

further to amend the Slkklm Sales Tax Act,1983. ,Be it enacted by the Legislature olthe Sikkim in the Fifty -Second year of the Republic of India as tollows>

Short title and 1. (1) This Act may be called the Sikkim Sales Tax (Amendment) Act. 2001. ,commencement.

(2) . It shall come into force at once. !

I

Amendment of Schedule I

2. In the Sikkim Sales Tax Act, 1983, (hereinafter referred to as the said Act). in Schedule I••

(I) the following shall be omitted. namely:-

"36. Cooked food;

39. Rape Seed oil and Palm/Palmolion oil";

(ii) serial numbers 37 and 38 shall be renumbered as serial numbers ~5 and 37 respectively;

"38. Artificial limbs.

39. Kum Kum.

40. Hand made safety matches.

41. Indigenous Handmade Musical Instruments.

42. Plain Water.

43. Aluminium Utensils."

Amendment of

Schtldulllil

3. In the said Act. in Schedule II. - .(i) In serial number 4. the words "other than Mustard oil" shall be omitted;

23

(II) In serial number 10, after the words ·Utensils and Kitchenwares·, the words "excluding aluminium utenstls" shall be inserted,

(iii) In serial number 26, after the words "Safety matches", the words "excluding handmade safety matches" shall be inserted,

(Iv) for serial number 31, and the entries relating thereto, the following shall be substituted, namely:-

"31, Information Technology products as follows, namely :-

84.69 Word.processing machines and electronic typewriters.

84.70 Electronic calculators.

84.71 Computer systems and peripherals, electronic diaries.

84.72 Parts and accessories of word processing machines, electronic calculators, electrical typewriters, computer systems and peripherals, electronic diaries.

85.01 DC micro motors/stepper motors of an output not exceeding 37.50 watts.

85.03 Parts of HSN 85.01 for Items listed above.

85.04 Un-interrupted power suppliers (UPS) and their parts.

85.05 PerlT)anent magnets and articles, intended to become permanent magnets (Ferrites). ·t

85.17 Electrical apparatus for line telephony or line telegraphy inclu(jjrg line telephone sets with cordless hand sets and telecommunication apparatus for cur, nt line systems for digital line systems, videophones.

85.18 Microphones, multimedia speakers, head phones, earphones an .. can bines of micro- phones/speaker sets and their parts.

85.20 Telephone answering machines. 8'5.22 Parts of telephone answering machines. ·85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena. '85.24 I.T. Software on any media.

85.25 Transmission apparatus other than apparatus for radio broad casting or TV broadcasting transmission apparatus incorporating reception apparatus, digital still Image video cameras . .85.27· Radio communication receivers, radio pagers.

85.29 (i> Aerials, antennas and their parts .. (ii},Pa,.:t~ f ltans at 85.25 and B5.27 listed above.

85.31 LCDPqonels, LED Panels an °parts thereof. 85:32' ElectMcal capacitors, fixed variable or adjustable (Pre-set) and parts thereof.

85.33 Electrical resistors inollXling rheostats ~d otentiometers other than heating resistors.

85.34 Printed circuits.

85.36 Switches, connectors an 0'flays for upto 5 amps, at voltage not exceeding 250 volts, Electro·hlc fuses.

85.40 Data/graphic display tubes, other than T.V. picture tubes and parts thereof.

85.41 Diodes, transistors and similar semi conductor devices, photosensitive semi conductors devices Including photo voltaic cell whether or not assembled I modules or made up Into panels; light emitting diodes; mounted plszo- electric crystals.

24

85.42 Electronic Integrated circuits and micro assemblies.

95.43 Signal generators and parts thereof.

85.44 Optical fibre cables.

90.01 Optical fibre and optical fibre bundles and cables. 90·.13 Liquid crystal devices, flat panel display devices and parts thereof.

90.30 Cathode ray oscilloscopes, spectrum analysers, cross-talk meters, gain measuring instru- ments; distortion factor meters, psophometers, net work and logic analyzer and Signal analyzer:

(v) in serial number 161, after the words "musical instruments and equipments", the words 'excluding indigenous hand made musical Instruments", shall be inserted.

(vi) after serial number 199. thp following serial number and the entries relating thereto shall be added, namely:-

" 200 Cooked Foed".

By Order,

T. D. Rlnzlng, Secretary to the Covt. of Slkklm, Law Department.

F. No. 16(82) LD/2001.

25

lnsertion of new section 58

"composite tax on works. contract". charges not involving any transfer of property in goods, actually incurred in connection with the execution of works contract or such amounts calculated on the basis of thirty percent of the value of works contract, if they are not ascertainabletrom the books of accounts maintained and produced by a dealer before the assessing authority, shall be allowed to be deducted from gross turnover of such dealer in determining his taxable turnover".

4. In the principal Act, after section 5A, the following section shall be inserted, namely,: -"58 (1) Notwithstanding anything contained in section 4A, section 11 and section ~4A, every contractor referred to in sub-section (ba) of section 2, may, subject to such restrictions and conditions and insuch manner as may be prescribed, at his option, instead of paying tax in accordance with section 4A and section 14A,pay, on the total value of each of the works contract executed by him, a lump sum tax, by way of composition, at such rate, not exceeding fifteen percent, as the State Government may, from time to time, by notification, specify:

Provided that in case of cancellation of the permission granted for payment of lump sum tax by way of composition, the provisions of section 4A and 14A and the rules made thereunder shall apply.

(2) A contractor, exercising option under sub- section (1) shall, so long as the option remains in force, not be required to maintain accounts of his business under this Act or the rules made thereunder except the records in original of the works contract, extent of their execution and payments received or receivable in relation to such works contract, executed or under execution.

(3) The State Government may prescribe that every person or any specified class of persons, making any payment to contactor who has exercised option under

2

situated in Sikkim, any local body, any authority or corporation established by or under a statute and any State or Central Government undertaking shall, at the time of credit of such sum to the account of the dealer or at the time of payment thereof in cash or by cheque or draft or any other mode, deduct the amount of sales tax from the bills or invoices, at the rate or rates notified under this Act from time to time. The amount of sales tax so deducted shall be deemed to be the amount of sales tax collected by the dealer from the State or Central Government Departments or aforesaid organizations or authorities, as the case may be, within the meaning of section 15.

i. While making deduction as referred to in sub- section (1), the deducting authority shall grant a certificate to the dealer in the prescribed form and shall send a copy thereof to the concerned authority of the Commercial Tax Office within whose jurisdiction such sale or supply is made. The dealer shall furnish an authenticated copy of such certificate to the concerned assessing authority along with the returns as a proof of payment of sales tax.

ii. The amount deducted from the bills or invoices shall be deposited to the credit of the State. Government within fifteen days from the date of such deductions in such form or challan as may be prescribed or through book adjustment prescribed by the Department of Finance, Revenue and Expenditure, Government of Sikkim.

iii. The deducting authority shall supply a copy of the form or challan or document of books adjustment, as the case may be, showing the details of deduction of sales tax, to the concerned Commercial Tax Office.

iv. The remittance or deposit of deducted sales tax to the credit of the State Government shall be adjusted by the Commercial Tax Office towards the sales tax liability of the dealer and shall constitute a good and sufficient discharge of the liability of the deducting authority to the dealer to the extent of the amount remitted or deposited.

5

Amendment of section 22 Amendment of section 23 Amendment of section 28 Amendment of section 28

v. If any person fails to deduct, or having deducted, fails to remit to the State Government within the stipulated time, the amount deductible under sub-section (1), he shall be liable for penalty of a sum not exceeding twice the amount deductible:

11 .

Provided that no penalty under this sub- section shall be imposed unless a reasonable opportunity of being heard is given to such person.

vi. The amount deductible and actually deducted under sub-section (1) and penalty levied under sub-section (6) shall be deemed to be a tax for the purpose of the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 (7 of 1987).

In the principal Act, in the first proviso to section 22, for the words "a rupee" the words "ten rupees"

and for the words "five hundred rupees" the words

"one thousand rupees" shall respectively be substituted.

In the principal Act, in section 23, - a. In sub-section (1), -

1. after clause (h), the following clause shall be inserted, namely: - "(ha) fails, having opted for composite tax, to pay tax in accordance with or contravenes the provisions of section 58,or"

2. for the words "ten thousand rupees" the words "twenty thousand rupees" and for the words "one hundred rupees" the words "two hundred rupees" shall respectively be substituted;

12.

6

Amendment of section 10 Amendment of section 11 Omission of section 12 Amendment of section 14 Insertion of new section 15A

goods (whether as goods or some other form) involved in the execution of works contract shall furnish within fifteen days from the date of signing of the contract/ letter of intent such information as may be prescribed, to the assessing authority under whose jurisdiction the contractor's place of business is situated. Failure to do so shall entail a penalty not exceeding five hundred rupees per day of default after affording such person a reasonable opportunity of being heard.

6. In the principal Act, in sub-section (4) of section 10,- a. for the words "penalty of rupees twenty five", the words "penalty of rupees fifty" shall be substituted; b. after the first proviso the following proviso shall be inserted, namely: -

"Provided further that if the dealer has failed to pay tax for the period during which business was carried out without obtaining registration, interest at fifteen percent per annum shall accrue and be charged on the entire amount of tax determined by the assessing authority as payable from the date of commencement of the business till the day preceding the date on which the dealer's registration takes effect and such interest shall be treated as it were tax under this Act and shall be paid by the dealer in the prescribed manner".

7. In the principal Act, in sub-section (3) of section 11, for the words "not exceeding rupees five" the words "not exceeding rupees fifty" shall be substituted.

8. In the principal Act, section 12 shall be omitted.

9. In the principal Act, in sub-section (3) of section 14, for the words "ten percent per annum", the words "fifteen percent per annum" shall be substituted.

10. In the principal Act, after section 15, the following section shall be inserted, namely: -"15A (1) Notwith-

"0 d . f standing anything contained in any other law or contacte ucuori 0 .. tax at source to the contrary, any person or any specitied class of from the persons responsible to pay any sum to any dealer for payment to sale or supplies made by it to the State or Central dealer". Government including department of other States,

4

SIKKIM

GOVERNMEN1-

GAZETTE·

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Gangtok Monday ^12thJanuary, 2004 No.4

GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK

NO.12/LD/P/2004 Dated: 7.1.2004.

NOTIFICATION

The following Act of the Sikkim Legislative Assembly having received the assent of the Govemor on 3rd day of January, 2004 is hereby published for general information:-

THE SIKKIM SALES TAX (AMENDMENT) ACT, 2003

(ACT NO. 12 OF 2003)

AN

ACT

further to amend the Sikkim Sales Tax Act, 1983. Be it enacted by the Legislature of Sikkim in the Fifty-fourth Year of the Republic of India-as follows:-

Short title and 1. (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 2003. commencement

(2) It shall come into force at once. Insertion of

new section 5A

2. In the Sikkim Sales Tax Act, 1983 (hereinafter referred to as the said Act), after section 5, the following section shall be inserted, namely:-

"Lump sum payment in lieu of the tax on lottery tickets",

SA. Any dealer dealing in lottery tickets where prizes areoffered on the basis of last two digit number printed on the body of the lottery ticket and the draws of such Lotteries are held either on weekly, fortnightly or monthly basis, shall be liable to pay sales tax per draw as per the rate as specified in "Schedule

III. .

Explanation: - A lottery shall be categorized as either weekly, fortnightly or monthly where each subsequent draws of the lottery do not exceed either seven days or fifteen days or thirty days and based on such pattern of periodic draw it shall be categorized as such".

30

Insertion of new Schedule "'

3. In the said Act, after the existing Schedule II, the following Schedule shall be inserted, namely:-

"Schedule III

Serial No. Type of Draw Rate per Draw

1. Weekly/fortnightly/monthly draw on lotteries where prizes are offered on the basis of last two digits. Rs. 10,000/-

(Rupees ten

thousand)"

By Order.

T. D. RINZING,

Secretary to the Govt. of Sikkim, Law Department.

16(82)LD/2003

Printed at Sikkim Government Press, Genqtok.

31

SIKKIM

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Gangtok October, 2004 NO. 6/LD/2004

Tuesday, ^No.40926th GOVERNMENT OF SIKKIM·

LAW DEPARTMENT

GANGTOK

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 SALES TAX (AMENDMENT) ACT, 2004

(ACT NO.6 OF 2004)

AN

ACT

further to amend the Sikkim Sales Tax Act, 1983. Be it enacted by the Legislature of Sikkim in the Fifty-fifth Year of the Republic of India, as follows:

Short titJe,extent and

commencement

Amendment

of section 2

Insertion of proviso to

section 4A(1)

1. (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 2004.

(2) It extends to the whole of Sikkim.

(3) It shall come into force at once.

2. In the Sikkim Sales Tax Act, 1983 (hereinafter referred to

. as the principal Act, in clause (ra) of section 2, after the words "immovable property or the" and before the word

"installation", the following words shall be inserted, namely: -"fabrication, manufacture, processing modification, erection, commissioning".

3. In the principal Act, in sub-section (1) of section 4A, the following proviso shall be inserted, namely: -"Provided

. that all amounts towards labour charges and other like

32

Insertion of new section 5C

"information of awarding of works

contract". this section, shall deduct towards payment of lump sum tax, by way of composition at the prescribed rate or rates from the contractor on account of the works contract executed by him and remit the amounts so deducted to the State Government.

(4) If any person fails to deduct or having deducted fails to remit to the State Government within the prescribed time, the amount deductible under sub-section (1) and sub-section (3), shall be liable for penalty of a sum not exceeding twice the amount deductible.

(5) The amount deductible and actually deducted under sub-section (3) and sub-section (4) shall be deemed to be a tax for the purpose of the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 (7 of 1987).

(6) The prescribed authority may, for the purpose of ascertaining the deduction or payment of tax in appropriate manner and for evaluation thereof, require any contractor, including a contractor not registered under this Act, to produce before him any of the relevant documents maintained by the contractor and or to furnish any information connected with the works executed by such contractor, subject to sub-section (2) of this section, and the contractor shall comply with such requirements.

(7) Subject as aforesaid, the relevant documents shall, at all reasonable times, be open to inspection, search and seizure, if need be, by the prescribed authority or any person appointed to assist him under sub-section

(1) of section 3. The provisions laid down under sub- section (5) of section 18 shall apply in case of seizure of the documents".

5. In the principal Act, after section 56, the following section shall be inserted, namely :-

"se. Any person entering into any contract/letter of intent with any contractor for transfer of property in

3

51. No.

01

02

03

04

05

06

07

Illustration: - A dealer selling five hundred tickets shall be liable to pay twenty percenl of sale price of the five hundred tickets sold, as sales tax.

(3) Compounded rate of tax on sale of lottery tickets: -

(a) Any dealer of lottery tickets registered under this Act and liable to pay tax on sales made in the State of Sikkim. may, at his option, pay the tax in lieu of tax payable under sub-section (2) of section SA at such compounded rate as prescribed in the Schedule appended herewith.

(b) The tax payable at a compounded rate prescribed in the Schedule referred to in clause (a) of sub-section

(3) shan be paid by the dealer to the Government in the manner as may be prescribed.

(c) Any dealer who intends to opt for payment under clause

(a) of sub-section (3) shall make an application for permission to the Commissioner in such manner as may be prescribed.

(d) Alter verification as may be deemed necessary, the Commissioner, if satisfied, may grant, permission to the applicanl who applies for permission under clause

(c) of sub-section (3) of section SA.

SCHEDULE

Type of draw on the basis of price of ticket. Draw for tickets having a price upto Re.1/- Draw for tickets having a price above Re.1/, and upto Rs.2/- Draw lor tickets having a price above Rs.2/- and uplo Rs.5/- Draw for tickets having a price above Rs.5/- and upto Rs. 1 01- Draw for tickets having a price above RS.l 01- and uplo Rs.20/- Draw for tickets having a price above RS.201- but less tilan RS.50/- Draw for tickets having a price of RS.50/- and above Compounded rate per draw.

Rs.S,OOO/-

RS.10,0001-

RS.15,0001-

RS.20,000/-

RS.25,000/-

Rs.30,OOOI-

Rs.50,000/-

(4) (a) The dealer of lottery tickets liable to pay tax under this section shall furnish statements of each draw within seven clays from the date of draw in the form and manner as may be prescribed.

(b) Notwilhstanding anything contained in section 11, such dealer shall furnish quarterly returns within thirty days Irom the last day of the end of each quarter along with Ihe proof of payment of tax, in such form and manner as may be prescribed."

2