Sikkim act 001 of 2005 : The Sikkim Ecology Fund And Environment Cess Act,2005

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EXTFiAORDINAIIV

PUB!.ISHED BY AUTi.IORITY Gl\Z ET"I-ffi

{:ia ng1o k 'l"hursday 28th April, 2005 Nilo. 183 ilo. l/LD/F/2005

GOVERNIVIENT OF SIKKIIVI

LAIV DEPARTIVIEI\IT GAhIGTOK

t\loTiFlcAItoht

Date:25/4/05

The lollowing Act of the Sikkim Legis ative AssernbLy ltaving receivecl lhe assent ol lhe Governor on 9lh day of lvlarch, 2005 is published tor genera! inionral on.-

THE SIKKIIVI ECOLOGY FUIID /\ND ENVIRONIVIENT CESS ACL2OOs

(ACT NO. 1 OF 2005) ./.. A.N .

t\cT

to provide for the prolection and improvement of environment and for matters con rected therewi r or inctdental lhereto

l3e.it enacled by tlre Leglsiature of S kkim in the Flfry,slxth year of the Repubtic of lndia as Io owsr-

CIIAPTER I

PREI.IIVIINA[JY

1.⁽¹⁾ ThisActnraybecallediheSil(!(lmEcologyFundirlldEnvironrrenla]CessAcr,

2005.

(2) Lt extends to the wrole ol Srkk;fiI.

(3) lt shallco'ne inlo Iorce on such date as the Slat(r covernmeirt rnay, by notlcilto in lhe Olficlal Gazetle, appo nt.

2 ln thls Acl, unless there is anything repug rant in the sublect or corllexl:

(a)"biodegradable materials" means materia s, articles and 0oods that are degraded as a result of microlrial aclivily in natltral environmenl undet normal 'c0urse;

Expla/ralior-Maierials arlicles and goods deemed to be "b o degradable' are prescribed n the Sdled!le I lor lhe purpose of th s Act:

Provided thal Bre Slate Governmeft may amend or modiiy the Schedule^I by noti{icallon il deemed necessary;

(b) 'business' includes any trade, cornmeroe or man laclL-rre or any adveniltre^o concem lr lhe nai!re of lrade, cornfireace or manulaclure;

(c) 'Cess'means cesa oaiee Dayabie undelthisAcll Shotttitle, extent

1

' n--"'pa..rin s.'('o d'!(o'D\ a5'oil'1"r9''''e ''' ;... -4 " ",

. sc'eo i 'o⁽⁶ \ic6^ro 'on '

",.'r.o-,".

oa rJa",^, / no d."r..li'nouLl'ur.ropdtorri,coToar"

l"."t rio".

"

o"o*.", or siale or cen[ al coler nnent Pub ic seclor u'dertaking i, ,i...-".i" r,"0". *d"v,

"lub or assoclation { or rhe ncorporarlon ol s!ch societv ' FrDla,alion 7,-A broker, comm ssioo age.twho ca(ies lhe busi'ess olprocuring

"""..., ,"r,-".^r"_ o rl- d"'he^s 2r" ols 'r.' loi . 'F pL oo"e o !!_q"nd

i.,,0" *"0.,*", * 'd\ n^' . rnFalr on c N o--o " ano r-o 'is --1'o^)ro piocui" oid serrsrcr. gooas or setuices belongllg to lheir owne r shall be deemed^1o L.e dealer lor lhe p!rpose.fthls Act:

ivotanation 2--Ihe na aqeroragenloraddalerresidln!llnsideoro!tsidelhe siii".

""a rr,o p.*,""g""ds orsepices lronoulslde lhe SlBte or sikkim^and ( e- t l\i r" S are ,'d .'n FsPe-r o:ucn Lr in6s!' b6 a"e reO ro Oe a oeare, ro, rre purpos6 ol lhrs Acl Erulanalion3. lhepropr."or,na'"Jpro'a!e..o.'nole,'e'ol oogeo' ro''L s.o.air.es ort^, eb' s nF solpro! dlgsoN' 6s rk .loooi_9,.oaro 'qore.d\^lo eai Ioo.l fa.ilil es lo c!slorners on payme.tofcash orbvcredil card or by dele(ed .a,ncnrlr- dfc r..l.o oc o u'a e".'^r,F rr pos" ol l''^a_

i^o,rn21166 a.-.r"ao or^. Dopo 'n .ro, 1 o,' . ot ne! r'.. oo, o' r'60 o' 'ne

". -.* "...^o"s - ia e.o..r- n6, oanannLn -. -e"i co\.''r - b"o,,,-"-.r p, '. ' seLr J I .jc." ral.sp"-d-o'ono,qDode'o'Auronomou' Doo,c' O o. rr -! nd',"il. ron oLlsro6' e Sr''d'J L"oe oo.' e'" iaoos'd under lhe prcvisio.s ol rhis Act sha be deem€d lo be dealer ior the purpose o{ llrls (ei Deparrme nl" means the Department oi Slate Gover rmenl dea rgwilh irvircnrnenrand orDeDanmenl oithe Stale Govenrrentenlrusled with responsibili9 of colleclo. olcess underlhis Acli

ii) hotel"leson']odge"and morel"rneansanyp'emisesthallslsedforp'oviding sorv!.es likc odgiirg or boardinO or rea(v to eal food iaciLilles lo custonrers on payment n considerallon thereoi;

(q) man llacture' with alL ils grammallcal va.iatio.s and cognale expressions means o1",cno." nnq.o,r-'nsa'p, I re.:.:tr"q o a'ren' 9" shr o D'c'ing l-b., -.na o.o-nr"eF oc".^. nq o' adoo. 19 aa, gooos qaec'.eo _ re 5 tpdr p'

butdoesnoti.cludesuch man!iaclure orman!'acl!ring process as mavbe

(h) nonbiodegradabe nalerials meansma€rials,aniclesandgoodsthalarenot clegraded by m crobiaLacllvitya.d shall .cludealLkirdofgoodsinsoLld,liqlidor gaseo!slor n lhal are nol degrade.l ln natu ra en!ironment^u nder aormaL cou rse:

Expiaral,on-1,,'laterials, a cesandgoodsdeemedtobe"non biodegradabLa^are tnciuded in the schedule lior lh-a p!rpose oiihis act:

Providedlhallhe Sch€dr e Llcan be firodileil bylhe Staie Governmentby notificaloniideem€dnecessary.(i)"iolllication"meansafoliilcationFuLrlshedⁿ lre Qii c alGazeltel

)"prescribed means Prescribed by ru es made underthis Acl or as prescribed bv .otificallon uoder thls Act by I 1e state Gove mmenli

(k) "prescribed a!lhor ly'means authoritvappo nled bvihe State Gov'mmenl by notificarion undersub.se.tion (1) of Seclio.⁴

(l)'tegislered clealer" means adealer res slered under seciion 10i

2

General powet s at the 5tate, GavetnmeDt to proiict itnd improve (rD sales" wilh ts grarnmaticalvariairor)s aficlcogiirte expr(isslor't mcans any transler o1 p'ope(y in goocls or sorvices by one to a to| ter ic,r cLtstl or Ior detefieil (n)"sale price'meafs tlle armoLint pay.{ble to a deerleras consider.(ion ior thesa c o{ goods or services less any sum zt owecl as easl'l clisco!t1t; Explanalion 1. - n respect oi goods or services clellverecl on hirc l:,Lric tase or ary system ol pay'nenl by insialnrents, lhe totalsale price (irLctud r,9 the ariounL t)ayiltrtil and interest i rereLrpon)or lhe date o{ sLrch clelivery olgoods or services sha tDe taken as tho sale p-ce lorthe purpose cJflhls Act.

Explanation 2--fhe sale price shall inclltde lhe exc se drty, va uo actded lax oi any ollrer levies on the Soods LrnderatyCeItralorStalelavvforthetimebeirgir fotce,made at lhe ltme of or beide tie dalivery oJ the goocls or services 10 tlre br.ryer wheiher s!ch du1y, fee or other lcvy is pai{j by the p!rctraser of the goocJs to the seller alongwith lre co|lsialeGtion lor the sale or directly to the Gover rrnenlj

(o) 'Slkkim' lreafs llre lerritory coilrprised in u-re Srate ol Stkkrri (p)'SlDleGovernnlenl"means theGove nmertof Sil(k|rl

(q) "lurnovel used in relation lo a establislnnent overany perioctnrea,rs the aggrcg.rG ol sale or services price or Parl ol sa e or seNtces price receivable; (0 "year' nreansthe Iinafcia yearcolnmencing on lhefirstdxyof Ap t andenctinq on lhe 3lrrday ol March |exi lo towina.

CI"IAPTER II

GEI{ERAL PO\][ERS OF'f I,IE STATE GOVEFNIIiIEi\T

3. (1)Subjectto the provis onsofthjs Act, LheState Govefime|tsha havepo[,en to lake all such measlfes as i1 deems necessary or expedient fot the purpose of protecting and lmproving the qLLality ot envirorlment, conlro ing and aiLratin! environmental pollution and take measLrres for tesloration of ecolo!lical baiance of the State.

(2) in p.rriicular .rnd wrlhout prejudico to generattly .rl the provisions ol the sUt) seclion (1) , such measures fitay inclucle measutes wilh respectto alL or any o1 i t,) lollowing matters namely:-

(a)Coordinalior olaclions oldllferenl Depa(ments of lhe Stale Ciovemment olfrcers, andolheraulhorilies underlhis Actor (rles lnaclo Lhere nrler or unaicr any Iaw for lre [ime being n force for the p!rpose oi achieving objectives oi env iron inen tal co ns erv alion alnd imprcveneflLi

'(b) laying down proceclures Ior i plementalion oi this Acl;

(c) impose evy ol environntent cess orfee wherover the abuse of environmeni can not be prevented;

(d) create a separate non lapsable 'Sil(ldrn Ecological Fu rd' for deposit ng srch fee or cess aS rnrposed by alause (c) and ensitrifg irtiltzalion of sulrh JErs o'aess foi ervlronmenlal amelioralion measures;

(e) impose reslriclions ol areas in lvhich any industry, operalions or process or classo' ndusi esoroperationsshalL roLbecariecloulorshallbecarriedout$rit r cerlain safegliards on payfilenl ol cess ot fee as ntdy Iro prescribed bV Lhe Slate Government by not ficalion;

(f)impose resrrlclions orienlry olvehicles ofany kind or by persons ir any area as speciiibd and reg( rate the er'rtry on payorcnl ol enviaonrlreoial lee as nlay be prescr lr-6d by tre Stalto Govemrnent by nol ficalioni

3

Entirohment^cesi co I I ec ti ng A uthor ilies :. ;;:;, ; ;.,;'-"; ;,J r,io" ) n" o'{ir' o'n 4ro' n e r' d ro' r'6

:;'1;;.,;;;;;;;-;; -r\ I r co. ,oe's i ne e 's., / o, L 'DpLre '|r 'o do'o i":';".;;;;-;;i'"" ";,.,^,oe

pu''i. Pd a'\Fo 'cJ caleii6 -o '"r' j,.i. ri,1-",,i.:.,

"'" ", ; ;od,, . i,,.,,ane o.. 1, ". "s. "L' p.oe. i' ed .r ',

;:;": ;; .";,;".:"'.:;._ io,,-p" -.,,c,- o, ooaeF-rc' crr-so' ',I1,..c*""""

r'8 .e"u'4r* 'r'-'o"''ro^'+o'

iil" i",".i"i"ii"J.^i" 'tr" Adand

mav bc menr oned in I re order and surrlect^ro ."i"i"i"r"" "",1*,.1.,

tne Govemment a'd lie prolisions ofsuch o'der sLdl ,;i .;':;"-",,'

"

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.odJ i ./ 'e. p.ePo'6' o'rc'ro- n iLi''o'i ;;;i,,; ",""""".""

.,o ern,, , F

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" "p*-",, ") .r.. a! .o''^rc cerl'os" powe" o''1o m'\o'e unar ons o to,d.-( lc_ner,".Fc.",r

CHAPTEI]^III

CESS COLLECTING AU'IHOF1ITY er.pos\oi."

- oeron'o oo i"," r're".l. O d..rio il/' r de' ra ^' d' o o' o s' ! o'l' oe"'\

;:;;; ;;.,,i-".....,,-"', " J6''c-< d/d-or

io rhls b€half by lhe SlaleGovenme.t by nolilcano'' - ln. ore-- roeo"..l o'rlr a' do'r . pe'son' "opo'n''our dor suo sF"'on( i',r"

",, --r' - por" ".r'--r^o. \ n..r I e0an Iaenorl *nd.riero\d e

" po* ,po.^, -" ll ," ' ec. o lt ..raoe''ere''tl'-"''a''cvLe\r ' i'od '.

rn n.h-J r,, he S rle C ov' ama.r b, ao'l or 0_. r I !, 8-"on. ar Fo'r'eo.' oF''. b_secLol' r,sha' DC Jepneo ro oe p rol "ca"1"

,l,'rn..,._qor,"."o' 2' orL''Iroa'D6" r-ood¹⁸⁶⁰

CHAPTEB^IV

INCIDENCE OF CESS

5 E.lironrnenta cessshal bepald bv:

(a) Ev€ ry dealer, manulacl! rer ' S1a1e and Cen lral Governmen t Depa nment

iLrbtlc Sector Unaertat

{b) lndlvi.lralusers who bi.g non b o deoradable maie ia s as sPe'iled n a;hedule ll{rom oulside rhe Srate, ror hsown Lrse and co'sumplion' on ihe sa e orlce lron the dale ofcommencement or Ihs Act'

ic) E;ery hotel, reso.t,Iodge or morel operati's wirh i'ihestale^on Lis an'!al provided ltrar slale Golarnmenr mav eremFr sLr'h hore s res'rls lodges- unO *or"

"

rruro* n patrl"r rr turnover o;prcvide a grace period ol operarlo' oi Lolr",tn"oa".roog""ol.orelssinceincepllonlorpromotingholelindustrv -. -", "" r".","ir

I" r'.'

".

'a i rl'" sld.e Go' p '_'nt o/ ol r'd or

. ,o.'","^ ir'ri,."rr."s"r"orsu_ cleqo-psorve' Lpso5^r 'vbep escril^"d ,. 'xn t", "t",r o"'p"crrco b/ I o' ca io' o\ "'51"1'Co "'nae(e)on a rv such oth;r lrem halinq impacton e'!lronmenl direcl y o' nd recllv at sucn aiare as m-av Oe prescribed by Ire Golenrment bv noliiicalion

6⁽¹ )The cess Payable by a dea er or an indivi'iua lnder tlis Ad shall^be

levied al ilre iollowrng ralos

4

(a) in respect oi goods specifie.l in Schedute lt, al the ftte ol T yo of lotat tLtfitovi_,r ofl saie ll ice of non-bio deoraljable materials. (btrr especto,1otr.,s.terJ.s.oogFSor.rlo...srl t,F raLe ot jo. .. tol.tua]lover:

Provided lhai lhe Slate Goveffrrnenr rn;ry chzr.lge the rale oI teviabte cess undelclaLrses (a)and (b)above i-or.n Lirne to tinr6:by noLifcalio]r

. ProvldedfL]llrerlha hestaleGovernttenl nayaddt.rorol,llitfl.onr,orol )e h so rc ono i(l, ou,c, rr -rr tTe,e_pon tr,c.j rd S^h^d.,le ) -, oe,, er,c,lro De anrended accotd ngly

(1) No cess shall be payabtc under ltlis Act on the sate of goods anct seNicerj -ilov ed i- S-ned , e lsuj,cu. I I l. c cono I orj a u"^aopi,o,a,., , y ,o,o,,, I2)l .$.J1.,;o,.,..... trnr/i,.rj..or,,mr r.or"r, , hLnl,seal-aroS h.L-.1., r.r.ll.c.o-por Ie.-. tsfl\L.e\:..t i. ru, e,,l. .e_r,",,oco.u.cora, I7

, CIIAPTER V

REGIS]'NATIOI\I OF DEALERS I ) :vn y oer,er r.!b.e lo uay uesr u,to-t l,-rs rjl 9. ,t., apt.lv, wit1,n 4S Itoa_ rve).o:rys o h r becon; g so I Jblc to re p-esL. c,d :ur.o .r, to- e.lis,."r o;t

(2) flo dealer tiabte to pay cess !nder thls Act, sha sellorproc!re and prrchasc 90ods unless he is in possession of a vatict regishaliorl certiitcate !ria;;J i;-him by orOn behalf ol the prascr lled aurhorjry or has appl ed jorsuch regislralionwrrr' n rtrc liTe sDDc ,rco t1 s o secrion ( t t 6nai L s ,1pf

"a. ." r," " ""i o_"n rlla ry orEposed ol bv the sard nut ronh, 1:]_'ll:1.::: :!"". ",..,., ,.., o.,...,, . o, cr,pr,cor.on . I rru pre", . oeo l::]^:l]-d-:"!r r.. r99,.rrrrion. dno or ncin! ,"i,.r,.,,,rrr r,-",p.).,co"on ,.Ir oroer granl regts.rJt'or 1o,n ,ucl,.jJ e ..i o ay ue slr.cii.eo, to ,,crr dealerrl

p.olilleL.t I .ar lne sa,d 4ut.,o.y rnLl den kt..1 s-.ch se..r r,tv as mav I r

I,,t scn')co tro I tt., duir Lr l,.io"c rFg,-tr,rt r.,r,( Orrl.tcr to, n_

,.- ,P'o,idcrlurrherrh.ir,.to r,,11;calonlr.rcJ,s.ril:o n,h/Lereiu:eoJ e)s

'c

.J Uoenltvanriasort.rb.o,,l)orl"nttyottJet-! .c,.u.

l1l.rlre-.r.Csc.ueJdufi,o,ilVssatS.tcd,J.t!.oo.\lerhjtbletop:y.essj,,

J^r riris Acl _ ls t3t .d lo oDo ) ror a, d Eel D,rse , reg,sterco :r may, by .: not ,c n wnlnl d eclll co^r'!t .o:rOptytJt a,,d3er,.irrse,tregisrerno*ifri.O,,t ,nr,uJys or rne \e vlce o' 1te -ot.ce, ,a,l: tg ,1/ ch Lhe oed.er shal ,o ,,",

"

,o n.,u [)ena ry o upLes live h rnolFo tur e.tLrt oay r oetc,' o e- r.r" e"p,-,,,,,-" _",iperiod ol30days; _-_, Prov,cl^o lnrr tne s- ri Juttro-lv 1..ry.- ar JIJr,, .,1r^on ct rre dL r er u, o or.easons Io lle ter o.Jed,n w.,ri -r,p,tuce or ra.ve llre pena,ty il t,sJl's',eal lnrl Ine oeldy .a, o"n,,"u-,roi lry ."u,ons tieyo.to jtre conr,o.oT rhe de.rlcL

OSIAPTEB VI

RETUBN, ASSESSIVIENT, AND RECOVEBV OF CESS

(l ) Every -egistered dealer shalt furnish such retUrns, for such tr)eriods in sLrch form, to sLtch authorjty and wil tir such ttme as anay be prescr lred. Explanation-A dea)et \\ho gels the registration i om a parljcutar date is al!oliable to iLrrnish eturn for lhe perjod prior to such clate durino which he was nefufis and payment

8.

l.

I

5

A:rscashenl and r(rassessment orre/wselablelo pay.Qssrrxterlhis Acl .srDr ljr.nc.as n.y r pras.ribed

(2)lhodeale shalltrerore.lL niuLlga.yrelLr npoyrorleco!enrnon iisrrr rnannerann wrlh n srch liNe as nair re prescribed rrc ano rroicess Llue uf.I€r rhls Act ac.orclii!l ro I jc return a rd r!nrish alon.twith rerLnn nro.l oi ,.ntr. I o,d,,oTFr

byanysuchp'oofolpaymortstraL be.leerediiv.tidaf.lLreal€nastitLhis nolheen l[nisrec]

(ll) Ia reg s l.D{i dea er tai s wilhoUl reaso-alre car se t,rtrnLsh aiv!ati.l otun xln' it.c.,L.',.'vt,ar.,trl,crrr, rr\r.1lor^uo1..o .i. by lhe uosolhed alllority alerra Lv ar lre 6te notex.oec|f9fu reesoielirorsanr

or €!l',,! ! :.r/c.,., L. I fj.\^.,,t o, .r., rJ, .ro.n,v1c,ro,. | " o, .-/

lrc ral,en !.der. ry nf l1c t{ovisio.s .t lh s Acr

10. (1) lt tlre pros.rlbe.l aulhortry is sarisj ed lhal Lhe .etLtrn ot Lu rove.tr r.i:i]nnr Lryddeale scone{rai. conrdele ilmay w rou re.tu rin! presence o, nuaic . oi r€!uiring anyev dence norn h 1I, cleteimtne the ces:r drx"r firm lho.ea era.(

lre loalersha dcrosits(.h assa:rseit ahoLnrt ot.ess in a r rorri.(e hea.l of.coount ii Gover rmen( .ovei re

(?) (a) tlllre presc itre.laurroriry snot saltstiedasato.esaid br(.0!!ires thcf esence ofdeaterorpr!d cton ot evcJeDceiror hirn itnr.yserveoi s!clr deare a noriccif th. Frescrilred to m re.t!tin9 rtdrorhis represeflalvc

to.Llenn and prodlco on a date to be speciled, aoy ev rlence thai tre deater

nay relyon i. suppo o'tris retlrr.

l lO Lo, a..\pftrm irt . ,.t,r o,-,/o.1,.,o,."

'P{ .bc.l rur ror r/ I t.c.r^,,9t!..d1n

e..' 1{_ ng.ii,. rE..l i,c, a,, t,,) lc: tc. 1 ri proo.r-L..nr \i c,r! t64-r .,- 0 sar..i.lhoI)ruv -,eor .a. I t.,d,i01,..rw,, iS a^. :sr.nJr c'.'Ie t.c... t. /d,cor, .06.ter (rl rra re.lislered dealerlr t4 r. (a) lu r sh anyvati.r renr n of ru.noveras ol Seclon ri or

relu 'e.l !r,l.r sr b se.ron (r )

(b). com ply wil r lhe nolice issuecl i rnde I sutr-se.1io I (2) ot I rts Seclio ri o I (c) salis(y rre assessing nulhorly abool rhe co ectnesG or the returrs

1., ... pe-r o,,.r, d., - o .J,,F,otr. ro

.rt.F, ir.l.tr r.tr q,. cr.' onL ),,.u-rL\_.rt) o ., t.o.. .f,. . ,,.'r r.,:.Eoridlleo to'r'rvtot.pooJi,.ro. .r,ghF.r 6.a..r-r,!..ro,.! ot 'r6 1',;l.r o- d ct.!cc.rsro )L,11'o.co ' J,.reJq -\.,,5,or r.,ol-c r d. e, nirJ ro i,'J.r,.r.,oLrliio-into.6!e a..,/o.i,.4noi" ,o erc.ed rq lwl.e tl'e anroL nlot.ess so as!!ss..:

. . Providenlla he p6nalty underlhissurr-se.rion sliat 1)e imposet onty rI the p escribed aolhor ry is saLis,el rtrar I re fa iure oftre dea er : witrl, d barlro.rr I ,i'j. d n,,- "olrJPon q ven lo he loal.r

l',rt f

'ro

a.r.,or cc! .eo. | - f ,e. .. bco r Lr-o, ! 15 \:t.. d!.,,d I o _4,er 'cli. o,,....-s, 1! lr.r..r.. -.o rrvi.6ro4w{.t I'Jrrer r.' rl or /Dan -, rs or r to.n.ii. n ie.l,tr..o ro. h-t-roo:eor,. --.. r. o, Irv_ou,e, egi,..Fd'or'. rot.a \ crJr.r. r,n t,. pe.:oop.ecc o-ou.,er .rLl-seror rlro SF.t.onq I esr.dau'jorir.s,J. r'c 0..r,trts. ,1.' ... er-o'.or^o Io,tr rloir..ri9.-.,1 6ss.,, " (o,'r1.. <;esrl.dqr,.,. l'-1.roJnor - .)'elonthi Ja< 6,ro..s.L Denoaord.).,1. ll6f lI e. tho a 1]o!nLn Le53 so a5ses!e.J

(4)

Procedure of pa\nent ofcess or penalty .- - -

P'o,.deu, ropr ).ll,,t,.oe, \.,ui.*e., o.r.. 1,Det,.r',.,_....". . rn).'a)c.tDedJLtLorih s.1.r..,rel,t...rrhetr.J.:or l,ccJ,"le.h:ts^t.,Lt deliberateorunjustllieda]ldLLnlessa.easonabieopporiunityofbeingtrea,drs

g v-"n lo the deaier.

Explanation.- Fot the purpose ol sutt-section (4) ils lhe caise may be, theproceed ngs shalt be deemect to have bee initrate{l wlren a nolic;is serve(t ordeerned to llave beeIl setued on lhe clealer.

11. (1) The cess adm ssrblo from a deater as showr.l in any retur I or revised ret|mIurrished by him under Sectron g al.tal oess and peDalty as due under Secliorl '0 sl,nll o. n.:u .n .trd nnnle. lrrosut Le I tr. , "", "_,,- "

,;--i.. o Scclon 9

(2,rn,o'-ror "o'rlr1ceJqd,1{t ,cn,rllya5s.ssts.ra.jd.-,,rr.tho_o1crL,.r-,1

q. b.qe-l,on'2).rn I Ilt o,Se..r u 9 or ur J.,..ub :,r r,on r3 and (!) or Sp I o l0a'r( r ocd-,1,)U. r,/iraourt ar,o U) .,r d r,,J

^,1-

rt,^. r-r-.,,flc 5. --..e"tion f2)or Secr,or,J: ja t,e i.ro tv t,jr , i. ,-ctt. ? .,e.11. va n,.r ..,1 'r",,rs naybes,.euleoijrLt onoricco.uurnrr.,i,,r-, Jrescrbd.j-o.,r,".reoby lhe prescibed alrtlrorjty;1tre clate so speci,iectlelng'not tess |ran:O litrirtyldayg from the date ol seNice ol the saict nolicer P o,,ued tr dll'/ jitiJ -. .ltror .v.t a, i,, ttc l 9 r-al on.ino tLr, .ersons Lu oerecorOeCorJpD,'Lrlio,ro,t,cd-a.e,e.te,rJttredareto.s-cF13J..,e.,..

allo\^r the payment to Lte macle ir.l inslatiients as may be determined by it

(3)l'ddCacrlrr,tete,J,w ,to.tLJny,e.sor,Jr.ecd- F,lodeLoj,t .he"i^,o.nt

ol cL.cs loc .i .ct w rl t.re t)c. ull\, rt r. /, J) tlre J.rte sle. irert i,, t,- ro, e ss ,Ld rnder suo-sec.ro I r2t o. Ly r-e ou e erLinoe,, D\, l, e D-o, so 1,erp o,

rr te'os atptghlepr oerca'lr rar a-nt, T c L rtroundFo o.t a q. are. / )o\ s ..r ,.. accrue and be charged on such afiounl trorl such ciaie arcl iucn interesf

sha I be treated as if it were cess due ur.tder tllls Acl and shall be paid bt tir;

dealer ln the prescribed tnanner:

Provided that inlerest sltall not accrlte or be charged oit any arnounL Ule

recovery of which is stayed Lrnder sLrt_r-section (5) and (6td!rtng th; period lhe slay operates.

(4) Any arnounl of cess, pena ty or rnlerest ctue from a ctealer whtch .erna irs unpardmay be recovered on app|cation irylhe prescribed aulhorty to ltreJLrcjjcrat Magrstrate of the tirst ctass who sha| realtze it as if it !,rere a li;e imposed b; him:

Provided thatwhere doring the proceedings under thjs sLrb-sectton lhe amounl of Cess, pena ty or lnterest due lrom a dealer is recluced as a resLrlt oi appealoroiherwise, the preser beciaulhorityshalliniorrn the ctealeraccording y ardlr'eJUlhoi/bL'O.ew.o.1p,oLr,eo10i..eoe.lor,.l.-.i r,:.1or.,-oo, ."co (,' al bc doer.l6n.o )L uost tu co l-. t .e -,.1o--t or g nat.y,. r;Trleo .o L, e authority.

(5) ll any dealer is agg.evecl by lhe imposition of cess, penalry or nteresr undersub-section (3)and (4)ofSeclion 10, henraypreferafl appeatin writing to the next higher aLrthority lo lhe prescribed aLlthorlty as nolified by the Slal; Governrnent as pcr procedure la d down in Seclion 18

(6) Where an appealagainst or an appl caLion lor revts on of lhe assessmentof cess or levy ol penally or inlerest is entenained, the appellate or the revls onal aulhority as the case may be, may on app ication stay recovery ol tr€ cess penalty or interest in whole or n pan s!lliect to such co tcljlions as I nay impose till such date as it nay direcr:

7

ta st a b ti s ineni of f i n.t Person aulhotized^to

collect cess tr.orn

Managcment ol lhe lLnd Crc.tifl11 ol ccss n) Ihe

t) ti I iza I ion ol t h e f u nel Pr;vi.led thallhe slay oi recoveryso Oranled shallslandvacaled on

.-" *" ;;";;;" ;,i, ",p;r.

riol io :e/s o' ('rnd^\ o'-roed o o' i''

.i-",." "-L' "-pp" a.'o'1. e/.-o-"'o

ir o " nr d e^I

, ,n,-'aol no-'il:rloo" q .'c' " sl dr"l''"'r'"^rde'

,.

" ^. ,,;;;,;. ". r" ,rr '. f .-:' "o n' Lr'" s'1' rrFc e! ed "''^eiiii 'p." i,v m" o+-,r"nt autho rized ro co e61 1he same as 'oi rled bv ihe

r) L N. n.rson ollre. I 'ar "eqric'e.opao sra -o'le''o"e-or""oaa -,;,';'";;"-;, "'",",0 ce, o,o.oo.'nq'''" "''Lnoe''nnA.o' ri6 sale of ooods or telvices

,,,-".',i"i.i","" r",.".ra on'n/"'c"" ror''e^cePt

""."*?"*.J'" "

-"e^'-_..od .r '.. oe"rer ,s l "ble^ro I i! "ss

"', t,i,""""..",,*'".,. "e. o ( )o'su")'''ro1 2 o1'p'e er 'lErF^ed ..-,"

'o'm

ni, dbr.\'1r -,- -e,s ._der'^{. a} i

, CTIAPTER^VII

SIKKITJI ECOLOGY FUNO

13 (l)ThereshaLlbeestablished{;ru16PU poseolthisActaiund1obecalledlhe Sikim Ecology Fund.

(2)The fu.d shaLlbe urider lle conlrolol lhe Slale Gover'menl and there shal b€ crediLed to thelL rd the io Lowings:

(a)any sLrm oi moneycredlted unde.Secllon¹⁴ⁱ

ir,inni, su. colre"rei nvtte siate Govenrme't in ca v ns olr iis l!ncioas (",d L dp'oUoeob/.'p^enl'dlGo'on-p"orr P''"aGor"n' enll' ray ot q ",ro or. eruri" o' rhe'urpo "'o an'

o ar 01o.t^6F' !: or r' 'r

. rho',nn.nrtO" ma"ro."d n I e o'no drLr'er' a' co ean'.ano."lr"larceo'r, c'rd ol he'r"o'h ''ro ao 6''r1F'r'or156 rt Tnc or.ccedr ot i e. ass'e/^ad Jno-' spcr o o 5e' r o''0-' d ('-''n "

sha tr sl o"'e4i'"o'o're conco oarpd -L_tl or sr l r{ :no'p )^{ale r} eqi) o L'e mr uaooroo_i:ro n:oeo/ dvr'ntl r>b"'"i crea'''ppro(e"d"o'l"''"

;.i...,r""1.",". .-0,-o '1'ro'rae'o oe qu' 7 de'''s\^rv'o'L'"

15. (l)The lundshalbe!l rzed IoF - - rne..a o"ma+aop1c'^ol ra' 'l l^" ' l'e p ' o tr

*-""r".*a.1*-",,P"1o rpro'"n"nrol e''4ron'e'a sea'"' d ecoloo cal sec!r^lv o1 the Srate,

,. .-1"

".n", - ,.*'-"^p'o e'ir Faotr ( di'elr / oi rao 'Fcr ' ro r'sro'o ior

o:

""ooq,= oi"-e^or '. "

,d. o ., ",€!s .n he S "re a., r' oe pe.r,'db'

lheGovernrne.t

l6 I'rorlneDL'oo eeolp'sr'inqp'op1 Ii'rl"1o o"te r''0' Le5'a'^ - "."""r-i,,pp"r,,co "' "" "''a_''""'"'

'b''or'orr) -ad"

il. o1,""0

"

." l,ii ,n", persons wrrh such^des snations ro assisr rri'n as mav be ')eL rco rn.n

- 06 'r

' ov lr P 'ra e Go.Fr I Fnl or -o nr'a or' -' -,,, rt ",,*"' *" ". "

i/r'1odr.i' +! ion'. sh"l rdl.dr

-c:.r,er "^-rr.".1:r,.t'u,-,a,ias'.'r'ur

_' o'-'i Lr

8

4at ta cettain Appea!, revision and ct.lAP]-EB V t SUITS, AF,PEAI., $JEVISION AND REI/IE1]V 17.^{( I} ) No assessrnert rnade pruceedir'tgs laken or ordet passeclurrclerthis Ac( shall be called inlo questio| n any Courl save as otherwise r.ovided in t rll Aci.

. (2) No slrlt proseclrlion or oLher legal proceedings shal lre aljanst any plrtrtkr servanlor any person ap )oi11ted uncier Section 4 or Secliont6Ioranylhlncr done n good iaith under tJris Acl or ihe rules made ,rr notificalions issued thoreufder save with lhe previous sanction ollhe Slale Government.

18. (l)Subjectiosuchlulesas 'r.tybemade,anycJeitlermay, I the presc.rDeLl n'iainer appeallo such aLdhorily as rnay be presctlbed againstany order passcrct Lrnder sub-seclion (3) of Section I sub-seclron (3) and (4) ol Section 10 and sub-seclion(3) of Seclion 1'1 of Ihe Act.

(2) l\o srLch appealshall be ente ained untess,- It is accompanied by proof of fraymont ln such ma rner as may Lle pLescribeL:I, , of llte amount of cess admi ed by lhe dealer lo lle dL e from him and lwenty live percentofthe dlflereice betwoe| sLrch amountoi cess jnctuding penatLy and inteTent assessed.

" (3)The aforesa cl appellate or revising alrthority may.

(a) conllrm, reciuce, ann! , enh.tnce or olherwise modify the assessment o{ LosS. PelA I! o.I la eS ;

(b)setasideanyorderanddirectlheauthortywhichrnadelheorder,lopass:l lresh order alter Iudher enquiry oa speciiied poinls;

(c) pass such olher orders as iL may deem fitarrd proper. (4)LloordcrprejLrdicialtoanydealershatltrepassedunderlhrsseolio Wthout a reasonable opportunity of being lleard/be ng gjvell lo him

19. lheamo!ntof leespayableforbyappealorapplication rnade!nderlhisAci shallbe such as may be prescribedl

Provldedlhatnoieeshallt)epayableforanyap)ea orappticationfiedbyoro behalfoi tire St.rte Governnent.

C}IAPTEN D(

PHOSECUTION I\ND PEI\ALT{ES

20. (l ) Witholrt preiud ce to any action tal(en or lhal rnery be tal(en or any order passed or nay be passed und6r any of lhe pTovlsions of this Act, whoover,- (a)belngadealer sellso'purcllases goods in contravention of s!b'section (2) ofSection 8 or falls or neglecls lo conrply with the provisions ofsub-seclion (l) Lhereof; or

(b) fail:i wilhout sufficlerlt cause, to submit any return requtiecl !ncjer sectto| I or wilfully submlts a false returni or

.. . (c) nol belng a regislered dealer falsely represenls that he is sucll a dealcr;or

(d) prevents or obstruct any aulftoflty unOer ltls Acl ln tne penorntance critts clutles and functions u'tder this Act;or

(e)failsto paythecess, ponallyo'irrterest.jue in accordancewllh s!b secLion

(2) of Section 9, sub-section (3) and (4) ofSection l0 orSeclion 11;or (f)conlravenestheprovisionsol Sectioltl2: or

(9) conlravenes Section 21: or

(h) abets any person rf the coffirrssion of any ol lhe offences speoif ed Ln claLises (a) lo (h)i

shallb€ punrshablc wiih rmprisonmcnl oleiller descriplion which may extond lo onG yea' or wilh fine w rlch rnay erlerld lo Iilty Lho{rsanll iupees cr

9

**ffi ,i""'5-- "" - "t:t I"_i,i,,:";lir;i :i"";i:;; ,:*:ii:.;:.; :: r;l'";:l ;,^{: t} ""':.-i,li::l l.*;l{ iH^" :"'"-;

" ;"'' "' sear.h€cl^Lo Pievenr evasion ,' iil, ; *' -:t: :ii rllq{ :*::iirii:,," ; . ":.. l;: **,:t ti ;:* :ri;:r,:-i'i;:; l'::;': :i : r:"

:"",. u,., "

.,".r.""."",., "'*' : :I::'":.,",. o... 6.o,eso e ooa6. . 'r\ r. oari, u d' eld x'1o' n1"rud^{F Io} l: e -q' I :;;';. F.s;a;er -

lil.r. u,res mav prourae ro' al!or^anv or Ine roit :Y:i":'-:"";fi;;;; ra,Le,E-e'e'po,otr bp'

;:i:;;##",;; ;,'-der''|o's,('or(r or c" r

,"i1"":::;11';"."rpaop s''o. o' "q, Ino-L

de sen'|o.Bs'Erbo

'-lnJrin s'unr ng ot'"n'rl'ules oT reqisrranon .:,^t.:"::^:l"i-. '!a5'

no6'|. ^''h''

oena,"D,pJ4o-ce,lo'o' - --.larc-a€(.)^n, -rd11" ,",h: .;,""4 ro lre turn shed under seororL:

""Jt; ;t;" ; ;,, ; ;,",* *::' !""fjli;lil;"",,ed nJ ep oceo "

r.\ rhe dar; bvwhLch reurns 1'ranv peroFle

,i

i*";:.:;i: l'

:;

:, : ." *:::, ""; 'li:l::13""";;

i. '- Lvor e oa eoLnoe" ' ^ 1""':""'J;"#;;;; e'.,o a{ I t rtre n,oceau'e to' lhedlsposrlol:ppe'Ls

".ilj;:1ij."s;;::'".i^" rno,. a 10'ro w L-' e o+"1 e" aa! o. ... , -lFd u.de. s"'r^o' "u, ,. ,.n,,po_-".o

" ;; x,;:^:: l.;:r "r!!:::i,:r"-=:lijj";iy;i"..,,". "l : l.:,i,..."A.,. ;,;,.^ ,, , rio'i-" ,"- * " ' 'o1' 6 r-".trr or..;r.e.i:;. " " ,:,. ..,"o. - "

:,1?: l'":l:: I1;:::;r";*r:1'.1". " "" ""

10

(2) Not wilhstanding such repeal, all collections ol enviroirnrent cess ol environmerrt lee penalty and inlerest anclall proceedings or assessnrenls rnade, aclion tal(en or orders passed lry any aLrlhority under any 1au, referred lo in sLlb-sectioo (] ) shallbe deerned lohave been made, done orlaken underthe conesponding provisions oi ihis Acl.

SCHET]IJLE U

tsIO-DEGHADAtsI-E IVIATEHIAI-S EXEIVIPTED F-88U:EESS (See Seatiori 7i

1 . Ali ce reals a nd p u lses includin g b roken particles a ncl h Lrsk Except vvhe r sol.1 in plastic packagir r0 and bran thereofwhen broLrghtinjule bags or bioughl Ior orsealed container.

PLrbl c Dislribution Systefil(PDS) scheme.

2. WhealllourincludingaltaandsabjiwhenbroLrghtinopenor Except when soLd in plastic packagi 10 in juie bags. orcontainer.

3. Bread . Excepl when soid in plastic^or Pol}jthene Packaging.

4. Meat which has not been cured orirozen. Excepl wher] sold as tinned or plaslic packaging.

5. Fresh {ish.

6. Vegetables, green or driecl commonly Ei(ceptwnen sold Ln p aalrc l(nown as sabji tarlGri or sak packaging.

7. Gur and molasses. 8- Salt

L Nlilk.

l0 | es r'rveslocl. incl.o:^g po.r I y

11 Cotton Yarn

12. Texts books and exercise books for educationalp!rpose and srJch olhersacred books as maybe prescribed.

13. Waler, but not aeraied or r'nineral waters when sold in Lrottles or sealed conlainers

1.1. Baw Jule and jute malerlals. 15r Plain paperand aaticles madelhere kom. 1{i. Egg".

17. Sag and tapioca globules. tB. Cortoc, urtslrlched corron cloLh.

19. Handloom Woven, Gamchas, Khaddar or Kh3di. Garnrents made oi KhaddPro,kh.di.

lU, tla_d,crall gooos 10r T,ldP fiorr :.er'rs i 'Sc 'courc I 1l

11

2r. uuslaid Oil, raPe oiland mlxtures 01 n!starda|drapeoil Exceptwhensoldlnpaslicpacka'ln orseal6d container

23. Mushrd seed and rapeseed,

24 Flowe6a rd Plarts, vegelabe seeds. SCI'EDULE^II

NONt.BIO DEGRADAtsLE I\]IA'TEH!ALS (See Sectiorls 5 3, 6)

r Cemenr includ ifg g 'ey and white ce me.l ifcludl.q aL varleties thereoi.

2. ro n a nd slee , arllcles niade irom iron and slee , funr lu^'e made wholly or pr ncipally ol iro' or stee^llke sales,alrnirahs grill, gates l!rllltureandolhersimila'fternsnradethe'eof.

3 New Molor Vehlcles, includi.qchassls ofmoto.vehicles

4. Molo. tyres and lubes and spare pans accessorles and conporent pans ol molorve ricLes

5. (lo1or cycles ard cycle combinatio.s, motor scoolers,, moloreltes and iyres, tubes and spare parls accessorlesand compo.enl parls oi molor.ycles, nolorscooler, and motorettes.

6 Brcks and marble, mairle.rlps, marble or mosaic I oor and wallllies and arlicles made oi rnaDle or nosaic, gEnne, lles oi al! kiids.

7 All e edrical goods ol general natu re inc ud ng a type oi wires, cab es, switches ol al kinds,poyppes lor co.cealed cabliig, blubs lube righls lancy lighls, healers oiallvarieties and desc.iptlons afd^a otherelectricalgazeltesan.lgoodsifcl!dlnggeysers,mi!ers,grifders,waslrngmachlnes,rel geralors, an.cofdilioners, a r-coolers and air condilioning Planis, aDd spare pads acc€ssories and component

8. Ele6lronlcgoo.jsofal(ndsanddescipllonslncluclingtelevisionsels,rnicrcwavesowens,rnusicsvstems ol ali .lescriplions, l.ansistor, adLos, ac.!mulalors amplliers and loudsPeakers a.d sPare parls accesso'ies and conlpo.enl parls thereof.

I Hardware goods oi a I l(inds hade Jrom^p asi c and oriron Gl pipes, GCI sheels.

10. All kin.ls 01 paints. ncldingacrylcandplaslicemusionpaints.Lacquer'ers,disiempers cenentcolouis olpanrls. enamels, hquld painls, sliflpasle painG powdeipaints, whether ready ioruse or nol

11 Vamishes, vegetable^pa nl removeE and strainers oia lki.ds.

12. Bltumen, hard coke, soil coke^and aLlolher alolropicior.rs rrereol.

13 Fubbe ilemsolallkinds and goods made lhe.e Irom

14 Wifes,liquor, spi tand beer. r5. Glass and glassware olaLlknds r6. Eeadymacle lood ofalrkinds llnied or pa.kaged in poypacks orlet,a packs I 7. Cold drinks aeraled dinks and mlnpral waler when bottled in non degradabl6 materiars

18 Alu ninum iiame and alu minu m goods 01 al kinds, iurn ilure made who lv o I prlocipally ol al! minum

19. P asli. goods a1d plastic sheeE and allolhe' tems made ofplasllc

20. Brass,copperand brass wa res a nd co'pper wa res ncludlnga lilems made lheretrom. 2r. Ar maclr nery and eqri prnents used tor qeneraton oi eleclrcty n aLl k nds of hyd6l power slalions' rlrer narpower slalio rs and olhe' power gene'al rg equ rne rts a.d power lransLnlssion liies.

12

:22 Wireless receDtion irrsl Lrne|ls and apparalus, radjos and racllo-g amolhones

23. Cinemalographic eq!ip nent incl!.ling cametas, ploi6clo's and sorrrrd rccordilg alrd reprocit cirr!l equiprreol and spare paris accessolies and componellt pa(s Ihereof lenses, IilLns and panq a1'l accessoriPi 'cLlu 'eo ror usa IrereLt rl_.

24. Pholographic^an cl olh er cameras and enlargers and spare parts accessories and oomponenlparls theroot Lenses, filns and p ales, paper and clolh, and other parls aircl accessories reql redfo'oseLherewilll 25, Allclocl(s, limepieces ar'ld wertches and pans lhereol

26,A1]armsinclud]n9ril]es,revolversandpisrols,andalr]nlunilionforthesamecletonalorsalldl)rackerS

27. Urga.ene cases ano lgnters.

28. Dictaphone and olher similar apparalus for rccording so!nd ailciparls lhereof aod elecLro-rllagnelic lecording tapesincludingcassetteLapeswhetherpre.leco]dec]ornol,cellsoJall|(indsanclClescrpLio]ls' 2g. Soufd kansmitling €qu pment inclucling Lelephonos, mobile phones of allrnal(es' loLrdspeaker and spare pans | 'eteol.

:10. Cornputers, pinlers, scanners and harclware connected therewiih, CDs, Floppy, prinler rcfills' typev/rilcrs labulating machines, calcr.rlat ng macllirles, dul)licating rnachlnes pholocopying machines^and prinling

rnachines a'rd parts and accessories thereot

31. BinocLrlars, telescopes and opera Olasses. 32, Gramophones anclcoTlrPonent paris lhereol and leDords'

33. Cushions, mattresses, pillows and otheialticles made wholly or partly of artiiicial loanr' :i4 Cushion6, mattresses,^p llows ancl other article made wholly orparlly ofartiflcialorsynihelic resin and plastic ioanl.

35. VacuLrn Jlasks ot all kinds and descriptiorrs including reiiLls foI such llasks

36. Utensils made wholly or principally of stainless sleel or alufi\inum and copper'

37. Upholslered wooden iurnilule

38. Perarnbulators lncluding push_chairs babies af'l spare parls accessories anci oorrlPonent Part' Lhereof'

39. Carpeis of allvarieiles anddescripLiol except Locally produced

40. L.inoleunr.

41. Lihs, whrjther operaled L:ry electriclty orsteanl, and spale parls accessoriesandcomponentPalsllrereoi 4.2ExhausLiansandaircilculalorsanc]spalepans,aocessoriesandcomponenlpaltsthereof.

43. Dlamond,Pleciousanclsynlhelicstollesotherthandlamond_realoIa(ificial'

44. Pearls-r,-.a1, anif icial or ctrllLrred

45. Goki orsllverjewelry alld Iiligree.

46. Laminated sheet, like fonnica, Sunmica, etc'

4.7. Ornaments set with diamoncl or stones (rcaLor artiJiclal)or w th peals (real artiticial or cult!red)

48, PerlLrrnes,

49. Cosmetlcs of all valielles R.K Purkayaslha,

Legal Remembrancer^_ c um- secretary^Law F. No 16(82) LD/P/2005

By Order

13

GOVERNMENT

SIKKIM

- EXTRAORDINARY

PUB LISH ED BY ,AUTHORITY

GAZETTE

Gangtok

Wednesday'l.6th April, 2008

No. 130 oale: 10.04.2008 GOVEBNII,lENT OF.SIKKIM

LAW,PEP4RTMENT

GANGTOK

NOTIFICATION

No.21lLD/P/2008 The lollowing Acl of the Sikkim Legislative Assembty havlng received the assent ofthe Governor on the 281h day of March,2008ls hereby published tor generat informa onj- THE.srKKl\,! EcoLoGy FUND AND ENVtRoNMENicess lamiwouerut;lcr, zooa

ACT NO.5 0F 2008

ACT

lurth€r lo amend the Sikklm Ecololy Fund and Environment Cess Aci,2005. Be il enacted by lhe Leglslature o{ Slkkim in ihs Filly.n nth Year oi therRepubtc oJ tndla as folowsi Shorltitle, extent and

commencemeilt

sectlon 2

1.⁽¹⁾ This Acl nray be called the Sikkim Eco ogy F.und and Environmeni Cess (A-e rdmenl) Acr, 2008

(2. ,r erre"os ro rr_e w-o e 6j s:i:krn

(3) Etcepl when spec:' ca y oro,/ aeb olher,,,se^,r lh.s Acr lo'a pa1 c- ar o ov sio^. it sha lbe de€med lo have corne inlo fbrce on lhe lst day ol Aprll, 2007.

2. ln lhe S kklm Ecology Fund and Enviionment Cess Acr,2005 (hereinaiter reiefied 1o as lhe sald Ac0, in Seclion 2,- ' '

(i) in Explanallon lo clause (h), forthewbidandiigure"Schedule l",lhe wordand liSJr6 'ScledLle lr sha'L be s-bsr luled,

1ii) alterclause (h),lhgiollowing clause shallbe insened, namelyi-

"(hh) "person" nreans and inc !des any indivldual, lirm, prcpr etor, Hindu UnC vided Family,company^or corporalon lncluding maaulacturlng company ahd corporalion, Depahmeni ol Cenlraland Slale Governm€n1s and ololh€rStale G overn me nts, Publlc S eclor U nderlaking Aulonomous Body, any aulhorily esraD',s1ed L.der a,ly sral-le, soc'ery. c Lo. assoc al ol or irco'porar.or o' such socloty, c ub and assoc al on, and coniraclors engaged in lhe business ol works conlracl whelher underlhe Cenlralor any oi th€ Siate Governmenls or notl"

14

( ii) alterclause (k), the totiowjng cause shaI be inserted, namety..

"(kk) 'pLJrchase invo c€,,means an nvojceoTcash mernoranclurn or a bill showing tolat cost of the prics ot ih6 goods sp€citied in Schedule , nclusive ol al lhe charges, patd by a person to ihe se ing deater of anv Slate other thar Sr\-.s-ell-€rr6qislered Jroe.a'lyAc.otr,ratstaleo;n0., (iv)in c aLrse (l), forthe word and {igure ,secion 10,,, thsword and IoLrre ,Se.t on 8' sha.loP s-o(ilJred.

{,r'1c.a-Se(-),alrer,lelasrwo,osdeteleopayme-larooel;.elheoLncluaton mar{ : ,^,]e ,olo\! 1! soros s,rat be;nseleo aarre y:.

'and inc udes the Uansfer ol propeny in goods (whother as goodsorjn some othe.foam)invo ved in lhe execullon ol a works conlract,,l

(ii) ln Explanallon 2 io clause (n),. (a)rhewords latue add6d tax,,appearing aflerthe words and punclualton malk 'excse dUIy " shalt be omilted i

(b)theloltawing Provtsos shalt be nse edtothesaid Exptanation, namey. 'Provided lhalvalue added tax and loca saeslaxpayable underanyolher Acls ol lhe Stale Governmenl sha noi be inc uded in the sate price; Provlded iLlrlher that the above proviso shal com€ nto lorce hom the dats ol pub cat on ot thjs Act in the OfiiciatGaze e.,

ln lh€ sa d Act, for th6 existing section S, lhe lol owing shalt be slbstitured. namelyi

'5 E-" ro..nei csss st-ah be pa d b/:.

(')(a)Everydeae o. perso,r rlc'Lo,rg lt€persor ergaged r taoor).esso. works coniract, whoeverbrings non-bio degradabl€ malerials as specjlied in Sclrodule I tor sale, n Slkkim from oulside Sikkim, on lhs sales turnover ol such non,biodegradable maleria s orgoods, frorn the dale oj cornmencemenl Provided thal in the case ot porsons engaged in lhe bus iness oi \^,o rks contracl the paying authorily ollheconlracleg shalldeducllhe cess atsource on toial works bitva ue or amol]nl althe rale specilied in sectjon 6 oflh s Act, in the manferas prescribed orrnay be prescrlbed_,,

(b)Every person ordealer, whoever brngs non-bio degradable mateias as speciliod ln Schedu e I tn Sikkim from outside Sikkirn tor own use and consufirpuon or for whaisoever purpose otherthan making sa es tf s kk m, on the pr,rrchase invoice value, irom the date ol commencemeni oi this Act:

Provided that the percon or dBalerwhoever is engaged in the bus n6ss oi rnanulaciurlng ol goods, sha pay ths cess at such €te as spect,ied ill seclon 6 01 lh s Actl

Provided fuflherthat when any person or dealer has paid cess n acco dance r,l- l1e prov:sio.s lalo oo(n in r.rsl p.o/iso no sLct^ perso- o, dealershal belableiorcessunderthisAclforsaesolmanufacturedgoods wilh n Sikk m.

ic) Everyhotel reso, lodgeormoteloperating orcarry ng onb!sinesswrrh n Slkkim, on the sales lurnovar

(2) The State covernmentmay by nolification,alow payment o(composile cess lo such dealer orclass ol dea ers havinglurnoverbelowa specified llml, and ln such r.nanner, as prescribed oT may be presctibed in the notillcatonl

2

Provided lhatthe prescrlbed aulhorily shallveily ihe veracity 01lhe r!rnover otlhe doaLer and saiisly himseli ihal ihe dealer exercising oplionlor composile cess ls e igibl€ as such.

(3) On enlry in Sikkim ol such calego es of vehicLes, al slch rates, afd on such lerms and conditrons as may b€ spec lled by notiicalion by the Stale Govelnrnent

(4) On any sLrch olheritam havlng impacton environnrent direci y o r indireclly, at such raie or rales and on such cond lions as may be pr€scribed by lhe Slale Government try noiillcalion."

ln the said Act, io.1he oxisling seclion 6, the folLowing shall be subst lu1ed, iame y:_

" 6. (1)The cess payab s undertho said Actshallbo levled atlhe lolLowlng rates,

(i) in respeci ofthe sa e oi goods specified^ln Schedule Ll, bythe persons specilied n clause (a) of sub-secton (1) of ssction 5, oth6rlhan the personsengagedinlhe business oi \i/orks conkacl, al1he.ale ol one percenl on tolallurnov€r olsalesi

(l) in respecl olihe goods or malerlafs transferred in execution olworks conllacl al lhe rate ol 0,50% of th€ gross value ol the works b lli Provided ihailhrs c alse shallcome into iqrce lrom the date of publication of lhis Acl n lhe Ofiicia Gazetlgi

(iil) rn respect ol ths goods speciljed in Sch6dule ll, by lhs persons and lor the purpose specilied in clause^(b) of sub.section (l)oJ seotion 5, olherlhan the persons enqaged in lhe buslness ol manulactLJring, al lhe rale oi one pelcenlol the purchase price shown in the valld purchase invoice oron the localmarkel price vaiue I novalld purchase involce is produced beiorelhe prescrib€d aulhodty:

Providedlhatlhe prescribed auihority may d€termine the market prlce allho rglevanl poinl ol lime alt€r such verilicalions as ho deems necessary;

(iv) in respsci oi the persons sngagedⁱⁿ the business ol manufacturlng ol goods speaified in clause (b) ol sub-section (1) o{ seclion 5, at the rate of 0.50% on lhe lolalpurchase lnvoice valus:

Provided that this clause shallcome lnlo iorce hom lhe dato ol publicallon ol lhLs Acl in the OiflcialGazetlei

(9 ln respecl ol holel, reso , lodgo or nrolel, at lhe rate ol on€ percenl on the gross salestumov6r,

(2) The Slate Governmenl may revise lho rate oi cess under clause O, (ii), (lii)

(iv) and (v) of sub"section (l )ol secilon 6 from time lo lim€ by notilicalion.

(3) The State Government may by noliUcalion, addlo or omitlrom, or olherwise amend Schedule ll and ihereupon the said Schedu e shall be doerned 10 bie amended according^lY."

5. Lnrhe saidAct, attersecilon 6,lhe followinq new Section shall be inserled, namely.'

"6A, Pointoflevy,and rem lttance oI cess ln certain cases.' (1)The cess payable on sa es ol goods specilled in Schedirle ll by a reglslered deale, s'ral be 'ev,ed

or.y o.ce al ILe t'rsl rlage o po llol sales occ! "eo^r_ Sikklm aiter such goods aro brought or imported from outside Slkkim

(2) The persons relerred lo n clause (b) ol sub'section (1 ) oJ secuon 5, bul exclr]ding individ!als, whoevor brings or mports i|rlo Slkklnr irom olislde Sikkim goods

16

section22 specllled in Schedut; llto the Act iorown use and consumpiion or torwhajsoever purpose otherthan sales, shallremltthe cess lothe appropriat€ Head oi Bevenue at such stago, wthin such liare and ih such manner as pr€scribed or as may be prescnbed.''

6. l- rre said Acr insecrionS,- Oⁱⁿ sub-s€dion (t ), after th s words ,pay cess,, and befor€ ih e wo rcts ,,un.je r this

. Acl'; lhe lollowing words and punctlation marks shat be insened, namely,.

"on salos ol goods or materlals specrji€d in Schedule li,,

(i) in sub.section (2), afler lhe wo rds .pay cess,and beiorethe words ,,unde r th is Acl", th6iollowing words add punctuation marks sha be inserted, iili.dly,j

"on sales of goods ormaterials specilled in schedule 11,,,

7. ln the said Act tn ctause (a) ol sub-seclton (3) oJ seclion 10, ior the word and Jigure "seclion 1 1", the word and ligurs.secton g,,shall be substiluled I lnihesaidAcliinctause(e)otsub-section(S)ofsection22 torlhe word,,lax,,the word "cess" shallbe substiiuled,

9. lnihesaidAct in Schedute t, attbr sertalnumber25 the fo owing seriatnumber and iiem shallbe inseded, nanrety,.

"26, Any other biodegradab e ma te riais delin ed in ctause (a)ofsection 2 $,hich is lolspec lied by nan e in r.r's Sc,reoute.',

10 - lhe sa o Acl ,. Sc,redu'e tr, afte, serat 1-Tbe.49, l1e^.o, ow:rg sefla. r umoer and ilem shal be inseried, namety,-^:

"50. Ariy other non-biodegradab e maleria s defined in c ause (a) otsection 2 which is not speallied by name in lhis Schedute..,

By Order.

R,K. PUFKAYASTHA (SSJS)

LB-cum-Secretary Law Department

Flle No,16 (82)/ LD/P/2008 s.G.P.e. . Iio/ cazette h5b ttos.tot:- ta.a.zooa

17

GOVERNMENT

SIKKIM

EXTRAONOINABY

GAZETTE

GOVEBNMENT OF SIKKIM

LAY{ DEPABTMENT

GANGTOK

Dal6:07.03.2009 No. I/LOP/ 2008

NOTIFICATION

Tn6io'tu nq Ad pas's€d by ho Slk\h LBg slsri€ Assomblv ano naving rcco'ved t1eEssenlor ln'Govornor

".; t-", i^M'. "r,-zoos B ritobv ouollshed lor s€_era tJonaiion^:

rHE srKKrrvr EcoLoGy FuN"

^ior.:JnJill^1$$)".""

,aMENDuEN, Acr, 2oo!

Atl

,CT

lo am€nd Tn6 Slkkim Ecologv Fund and E vlrcnm€ntCessAcl'

2005

a. il enacted in th6 SlxliBlh Y€ar ot tho F6publlcotrndia as lollowst

1. (1) Tnls Act may b. oall€d lhs Sikkim EcoLogy Flnd and Envkonmont (An6idmont)

An ncD,.nl.l²

(2) li shall coms iito loce 0n lhe dal€ of its publicstlon ln ths Oflioal Gazetlo

ln ma S'Aim Eco ogv Funo ano En!rcnmenl Cass Acl 2oo5 h S*llo"^13'

suFsecion⁽³⁾ shall bE omitl€d'

By od.r.

B.K PUNXAYASTHA (SSJS)

Ln.cum'Seclgtlry Llrx DoPtrtn.d

Fll6 No:¹⁶{82YLD/P4009 ffi.70/ ce16ne/ 1oo cPsJ 1o.os 2ooe

18

GOVERNMENT

SIKKIM

EXTRAORDINAHY

PUBLISHED BY AUTHORITY

GAZETTE

Gangtok Thursday 11rh October, 2012 No.513

LAW DEPARTMENT

GOVERNMENT OF SIKKIM

GANGTOK

No. A/LD/Pfl2

Date: 1OhOl12

NOTIFCATION

The following Act passed by lhe Sikkim Legislalive Assembly and having received the ascen'i of the covernor on 291h day oi June, 2012 is hereby published lor general inlormauon:-

THE SIKKIM ECOLOGY FUND AND ENVTRONMENT CESS

(AMENDMENT) ACT, 2012

ACT NO, 4 0F 2012

AN

ACT

1!dhor lo amend ihe Sikkim Ecology Fund and Environment Cess Act, 2005 Be fienacted by the Legislature of Sikkim in the Sixty'third Year of tho RepLlbllc oi lndia as follows! Shotl title, extent and 1.

Sectla;n^2,

Amendment of

Section^3.

(1) This Act may be cal ed then Sikkim Ecology Fund and Environment Cess (Arnendment) Act, 2012.

(2) lt extends 10 the whole oi Sikkim.

(3) lt shall be deemed io have come nto Force on the 2'd day ot 'April,2007.

ln the Sikkim Ecology Fund and Environment Cess Act,2005'

19

Amendfient oi Sectlon 13' nroceoure or a mix of botn as deemed iil by the Stale Gove'nment^lor ;arrying out the pulposes ol tne Actin puDlic inlerest' shall De rnseneo

4. ln the said Act, in sub-section (3)ol sectionl3, forthe word ''current"

,'t

"

*oiJ" fn*r""io"u,ing" shallb; subslituied and aherthewords andthe or-n"tr"t,on :inun","r vea?' the wotos "The tnleresr accrued' thus sha'l^be Iiiiieo exc'usiuerv rorihe purpose of lhis Acf shall be inserted

5. ln the sald Act, in section 14, after the words "collectlons to this tund"' -' iiiJr.io. "i ' rr*gn appropriate budgetary allocation or both'shall

be inserted.

6. In the said Act, after clause (b) of sub- section (1) ol seciion^15' the following clause shallbe inserted, namely;-

"(c)deledng Ihe expendilure incurred on people and nachinery engaged for the PuQoses oi the Act'.

Amendfient ol

Section 14.

Amehdfient ot

SectionlS,

R.K. Purkayastha

LB-cum_SecretarYr

Law & Parliamentary Affairs Department-

iEie.^- sfit eur"ttu tsoNos./Da' 11'10'2012

THE SUBSEQUENT AMENDMENTS TO THE SIKKIM ECOLOGY FUND ENVIRONMENT CESS ACT, 2005 (ACT NO. 1 OF 2005) AMENDED AND

UPDATED UPTO APRIL, 2008.

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