SIKKIM
GOVERNMENT
GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Gangtok Friday 27th April, 2007 No. 162
GOVERNMENT OF SIKKIM
LAW DEPARTMENT
GANGTOK
No. 9/LD/P/07 Date: 26.04.2007
NOTIFICATION
The following Act passed by the Sikkirn Legislative Assembly and having received the assent of the Governor on 16th
day of April, 2007 is hereby published for general information:- .
THE SIKKIM EDUCATIONAL CESS ON ALCOHOLIC BEVERAGES ACT, 2007
(ACT N'). 9 of 2007)
AN
ACT
to provide for the levy of Educational Cess on Indian Made Foreign liquor and Beer in the State of Sikkim.
WHEREAS, it is expedient to provide for the levy of Educational Cess on Indian Made Foreign Liquor and Beer in the State of Sikkim;
BE it enacted by the Legislature of Sikkim in the Fifty-eight Year of the Republic of India as follows:-
Short title, extent 1. (1) This may be called the Sikkirn Educational Cess on Alcoholic Beverages, Act, and 2007.
commencement (2) It extends to the whole of the State of Sikkirn.
(3) It shall come into force on such date as tile State Government may by notification in the Official Gazette, appoint.
Definitions 2. In this Act, unless the context other wise requires-
(a) "Alcoholic Beverages" means Indian Made Foreign Liquor rnanufactured in Sikkirn and imported from other States and consumed in Civil and Detense market within the State and the Beer manufactured in Sikkim and importeel trorn other States consumed in State.
(b) "Beer" means ferrnented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter.
(c) "cess" means cess or the fee payable under the Act.
(d) "Excise Commissioner" means the Excise Commissioner as defined under the 8ikkim Excise Act, 1992.
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(e) "Excise Officer" means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act. 1992.
(f) "Foreign liqueurs" means:-
(i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liqueurs aforesaid;
(ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation,
(g) "Government" means the State Government of Sikkim.
(h) 'import" means to bring into Sikkirn. Levy of
Educational
Cess
3. There shall be levied and collected an Educational Cess on Alcoholic Beverages at the rate of rupees two and seventy paisa per bulk litre on Foreign liquor and rupee one and sixty paisa per bulk litre on beer manufactured in Sikkim and imported from other States for consumption in Civil market and Army Units within Sikkim. Authority to
collect the
Educational
Cess
4, The Excise (Abkari Department) shall be the authority to collect the Educational Cess, The Excise Officers authorized by the Commissioner of Excise shall collect the Educational cess in the manner as may be prescribed,
Recovery of
Educational Cess
f). The Educational Cess payable under Section 3 shall be levied, assessed and recovered along with the Excise duties and other levies which are levied 011 foreign liquor and beer by the State Government under the provisions of the Sikkim Excise Act, 1992, The levy of Excise 6, Nothing in this Act shall affect the operation of the provisions of any other Act and the duties and levy of the Educational Cess under this Act is in addition to and not in lisu of, any other Countervailing duty or Cess that may be levied under any other law for the time being ill force. duties under
Other Acts not
affected
Power to ma ke 7, The State Government may by notification in the Official Gazette make rules for carrying rules out the purposes of the Act.
By Order,
R. K. Purkayastha (SSJS)
LR-cum-Secretary
Law Department
File No. 16(82)/LD/07
5.G.F.G .• ;62/ Gazerre 1;5u NOS,IVr:- 2i.4,;duui.
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