Sikkim act 002 of 2002 : The SIKKIM IRRIGATION WATER TAX ACT,2002

SIKKIM

GOVERNMENT

EXTHAO FIDINARY

GAZETTE

PUBLISHED BY AUTHOBITY

2002 No.¹¹²Ganqtok,

Tuesd ay, 23rd April,

GOVERNMENT OF SIKKIM

LAW DEPARTMENT

GANGTOK

Na 2/lDl2oa2 Datei I0" APri , 2002

NOTIFICATION

The iol owlng Act oi lhe S kk m Leg slative Assenrb^y having rece ved the assenl ollhe Gove'nor orL 30'

day of March 2002 la heleby pLlblished ior genera niorrnationi_

THE S KKIM IFBIGAT ON WATERTAX ACT, 2OO2

(ACT NO 2 OF 2oo2)

oii

loprovdelor evy and co leclion ol tax irom the owneis oi lhe Land us ng waler irom Governmenl rr qalion Channe s and ior rnatlers connecled therewilh or nc denlallherelo' Be i1 encacled by the Legislalure of Sikk m n lhe Filly_thrrd year ol lhe Bepub ic oi nd a as io lows:-

Short title 1 (1) Thls Act may be caL ed the Slkkim lrr gat^of Waler Tax Act'²⁰⁰² extent and (2) lt exlends 1o the who e of Slkkim 'io-i"nn^"nt, i3i t shal come into lorce on sLrch dale as the Slale Govelnment may be not licallon' aPPoint

Definitions.

2, This shal apply to allthe owners ot the and who use waler lor lrrigal on of iherr add

lrom the irflgal on channel conslrucled ancl malntained by the Slate Government

L l_ l1s Acl un es5 'e co'lexl olLer.trse reou'es. -

(a) command area" r.eans an rrigaled area or capable oi be ng irrigated by an l(igaI^on channel as declared under sub'sect on (1) oi the section 5 of ihe Act

(b) 'department" rneans the lrrgaton and Flood Conlrol Departrnent ol the Stale (d)

(c) '' Distr c1 Co leclof' means lhe Co lector oi lhe d sllict hav ng jur sd clion over the ccmmand area;

"fasl year" means a period ol lwe ve months commenc ng jrorn the f rsl day of Ju^y every year;

(e) irrlqationchannel'meansachanne conslrucled and maLnla ned by lhe depanment lor lhe purpose of irrigat on the andi

lir '.o^d -ea"St-e," One'OO) -O.vrOUa'O/v1e aSOP'L^e'eco-osol"gnlpreo6'ed or rrnolne aslcaooslra'sLl.e/a_o ra-la 'eo _!neo'i'ceo! ! e D 9!r'cL Co're_Lo' which-may be a paddy f eLd or cardamom I eld or dry iie dl

1

4

6

l.t) "rrril licailo r" nreans a nolilical of p!b shedⁱⁿ the O1(icia Gazeiie; ihl ovvrl6ri r.'reans the o\'vner ol ihe la rcl and inclrdes h s agenl, ailomey or carelaker trtrl does .ol in.lLrde le,ranl or kulryar:la' or a.liyadari

(i) "ilres.Ilbed lreans prescribed by nr es made !nder lh s Acll

(j) "Sralo Goverrmenl m-aafs lhe Governmenl o, tlie Slaie ol Sikk ml

(k) 'Year' nreans the I nanclalyear beg n i,no oll the lirsl day oi Apr Lahd ending on the th l1y Ilrsl day 01 l\,1arci nexl io ow ng.

L)n and lrom the date of tl-r6 con,mencemenl ol ihis Acl. ihere sha i be levied and paid bv every o\rner who hold and and uses wat€r from the rr galon chanr el. a lax al the raie eveiy year as specrfied rn tho Schedule appended io this Act. (1)As sco r as a new source oiiff galon s augmerted and conslrLrcted by the deparlment, lsi1a ini mate rn wr t ng io the D slr ci Co ectorlhallhelrrgatonChannel sreadylor operalron and a so lhc commafd area proposed lo be covered by the c han ne ,

121

"f'he 0 slricl Cc leclDr. on re.e Dl of lhe rnllmaliol" undor sub secl on (l) sha l, by noii,icatron, dec are lhc chann-6 as Ire Governmenl so!rce ol rrigalion and also declare (ho ircrnnlEnd areer.onrprising the and reongingtosLrchn!mberolowners nthearea as hc.nrav spe.ilyⁿ the sa d nohl cat on.

irll lhnDslr,cl C.)le.lorshal IorlhepLrrposeoldeiermninglhenumberolowners aarr:,.r ;r lisl lo he p.epared of sucil owners n such manner as may be prescribed. .. rlairr nn Llie ..nr€s ol every oivner of the cor.mand area and extent and calegory^o1 ;rr.rq r')4irycvervowrerwhooroposelouselhewalerlrorn rr gation channel nolil ed ti,r.:!, :rrr ) sc.t^{on (2)} anrl lhe amoufl ol lax Dayab e him lor every ,asl yeaf. i,.i^A ,-it p,epa e.l under sLrb-seclion (3) shal be publ shed at such place and ln such a ri),r r/rc, is rlay i).. prescr l)ed and on srJch pub ical on every or(nery/ho rs iab e Io pay r.al:, ir))l rrnaer lh s Acl, sral bo doemed 1o have nolic€ ol srrch tax

(5) Ary person interesled n oblectlnq the waier lax assessed and specif ed n the^isi p!l lrshr)rJ Lrncler sub-section⁽⁴⁾ may make an app icallon n writing lo lhe Dislricl Col ector ,\, tiln th rly days om the dale o, pub icalion of ihe lsi.

16) The D slricl Collecior, as soon as may be. afler the rece pl oi the applicalion under' sub-aeciiof^{(5) and in} any case not laler than fiiieen days froor the date ol receipl, sha I corrslder the app icalion,hear the applicant in person and pass such ordel lheteon i he ih.ks lit which shall, subteci lo ihe provisio'r oi seclion 6 be I nal.

(7) li ro oblecl on is rece ved ufder sub-sectron (5) w lhia the spec Iled period lhe warer iax specii ed in the lst^pub ished under sub-sectlon (4) shal subieci to the orovis ons ol section 5. be i na

A.y persoh agg.ieved by lhe order oi the D siricl cor eclbr u nder sub'seclion^{(6) of} secibn 5 rnay. w thin thirly days lrom the dale olorde. appea againsl lhe order lo the Comm ssioner, Land Revenue Deparlmenl, who shal , alter cons der^ng lhe apoeal and hearing Ihe appellant wilh n Jifteen days lrom th,o dale ol rece pi ol such appeal, pass such order as he thinks lit. confirm ng, modrlyrng or ann ul rng such order which sha^{I be} Jifa.

(1) The manner ol paymenl ol waler lax lhe Iorm lor ma ntainance of accounls of ts co lect on and preparal on oJ slalemenl ol yeally colleclion shal be silch as rnay be Presoibed.

(2). The Distr cl Co leclor sha I forward the yearly slaternent prepared under sub_ section 11) io the Slale Government at end of every year

I^(l ) I he d slr bution olwaler n a i-.ommand area shallbe Ln the to tow na nranfer |anrery .

(a) s mullaneously lo a lands il lhe warer s sL_rlJ crent lo coup rhe whole com,nand area al a iimei

(b) on turn basis beginning lrom the land nearest lo lhe source i, the water rs insullicient io co!p rhe who e command area at a t me,

i A Comm llee consistrng otlhe Io low ng ,l]er bers Detonging 1o thal Comrra|d aTea sha decide the turn syslern w th lhe approva ol !he Dts(ncl Coteclor or a oilioer d!tV aulhollsed by h m'.

(c) Zrla Panchaya( [4ember

(d) Pres denl ol Gram Panchayati

(e) Two nrembers tron) arnongst lhe owners oi the and; and li) .neven!e Superv sor.

9 Arr,r' .l spule aflslng oLrl ol lhe d slr bLl on ol waler Uelweef iire oo/nerS or belween the owf!rs aLId lhe conrm 1l-.e const lured under seclrof 8 slra I De relerred (o lhe D slrrc( Col e.lor waose dears cI llte eor) sha I be 1 nal,

I0. No aSsessment mado. I)(nr-a-rr]lngs laken oi order passed uncier lh s Acr snat be cat eO n qlesr on n any co!rt 01 iaw

1i Nosuil,prosec!tronorotherlega proceedtngsshalteagaIstanyolJceroranyotrer public servant Ior anyrhing wh ch is done in good faith or purporled to be done under lhrs Acl or rules made thereLnd-6r

16,

15

13.

12 Every oli cer oi the Stale GovernmeIrl acl ng under the provis ons oi thrs Acl shall be deenred to be a public servanl w lh n the meaning of secllon 2t ol the nd an pena Code 1860.

Every amounld!e under the prov sion oi th s Acl shall be recoverab e as an area oi pub c due under ihe provrs ofs o, the sikk m pub c Dernands Becovery Acl I988 ll any dili cLrlty ar ses rn giv ng eilecl to lhe prov sions ot rhis Acr the same shat be i €Jerred to lhe State Governmenl for decis on,

l, n lhe opinion of tne Slate Governrtenl, lfie eniorcernenl o, al or any oj lhe prov sions o, thsAcl wtl cause hardshtp n any case or cases, the Slale Gove;nrnenl nray, by nolrficanon sellng ouithe groundslherelo, exempt peflnanenlyoriora specrlied;en;d -such

case or cases irom al oranyojlheprovsonsoJtirisAct sublect to sucn conditions, I ary as rtre Stale Goverllmenl may deem ftt lo mpose.

(1)TheSlateGovernmentmay by nottitcalion make ru es lor carryrng out lfte purposes ol thrs Aci.

{2) ln pad,c! ar and wnrro!t preiudice lo lhe generaliry oi rhe toregorng powers such '-osravoro. oe'o o orJ-)olt"e.o,o*,l9r"ttel. -u-",| ' 1 rnanner o, preparatron ol|sl olowfers under sub.sectlon (3) ofsection Si

2 manner ol pub tcalion oi the tst under s!rb-seclton (4) oJ secl on 5l

3. manner of keeplng accouIls and lhe jorrn oI regrster anO slatement !nder sub,sectron {1) ol sectron 7.

4. any other rna[er,rh ch may be or requlred lo be prescflbed Difficulties.

3

,;:::3i.'f., Baie of tax payable by the owner ofihe land irrigated through irrigation channel per fasli year' Sl. No, Cat€gory of Land

Cardamomiield

Dry lield

BY OFDEF OF THE GOVERNOR.

Fl€te p6r hectare.

4

One h!ndred ruPees Per heclare Eighly rup6es per heclare sixty rupees^per heclare Two hundred and Iiiiy rupees per hectare Two hundred ruPees Per heclare One hundred and iifty rupees^per heclaro One hlrndred ruPees Per heclare Thirly rupees^per hectare

Twenty rupees Per heclare

Ten rupees perheclare,

T.D, FINZING'

SECREIABY TO TIIE GOVT' OF SIKKIM,

LAW OEPARTMENT.

F,NO. 16(82) LDrT-2002

2

Paddy field Classlflcation

3

(a) Class -l

(b) Class -ll

(c) Class- lll

(a) class - |

b) Class - ll

(c) Class - lll (d)Cla6s- lV

(a) class'I

4