Sikkim act 002 of 2004 : The SIKKIM TRANSPORT INFRASTRUCTURE DEVELOPMENT FUND ACT,2004

SIKKIM

GOVERNMENT GAZETTE

EXIRAORDINABY

PUBLISHED BY AUTHO RITY Ganqtok Tuesda 26th October, 2 0I? No. 407 N.TFICAT'N

Dated:1510'2004

I lre ioilowirrg Acl oF lhe sikkinr Legislalive Assesrbly havifg received the assent ol the Governoron 4lh day ofOctober,2O04 is published fo, g"nur"fintorrnuiio,,i I IIE SII('(II\4 TRANSPORT INFRASIFITJCTUFE DEVELOP[,1ENI FUNO

ACI,2004

(ACT NO.2 OF 2004)

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ra eslabhsrj a rut)d altd ro deverop.. nlainlail at hDprove rraaspotl inrrasLn)crure io sikkim and rarsuch purpase lo levy and collecl ces speed dieset ait a ld (o p,o,ia" ro, u,\lt!,i"::::::,::',:::::;:i:,:::;:lr!:::i,,::::,-, *,, ^,nu Wl-,FcEAS rl rs erpedie.rt lo creare a ,u.d arid lo dcveloo. ,,.air,larn o- irn,ove I.arspo.f

]":"::1,::,::: ]]

a til,rl 0nd ror sucr, purr)ose {o revy a,rd cor ocr cess oir sale or fnoror spirir commonry

,,,i11,,]1.

,",,o, o,,U ,,iglr speed dieselo and to provide tor nralte,"

"o,,u"",.0 rr,ur"*trh or incidenral 8E ll erlnLrteJ Lry tlre Leqislalur. rn ows:- - r ol sikkirrr in llre Filty-tifllr Year ol re Repubilc o, lndia as No. ZLDl2004

Sllorl li!e, ex ten t l

and contnlencontenl.

GOV EFINMENT OF SIKKIA,,

LAW DEPABTM ENT

GANGTOK

CI.IAPIER -I prellnrl :1ry

(1) This act rnay be called re Sikkjri) Transporl lItrastruclure l)eveloprrent Funcl ncl, 2004.

(2) lle\lends lo t're $r.o,e ot SikL.,n

(3) ll slrall coir,.: illlo forco ori ,n r.r ,r.,,^, ^,,-...^, .^^,

1

Dclinitions. Cess authorilies. lncidcnce ol cess,rale thereot, paylllc t of cess and fulrlishing re tu rn,

2. ln this Act, un ess lhe conlexl olherwise requiresl'

(a) oess nrear'rs llre oess leviecj alrd colected under section⁴ⁱ

(b) "fund" means lhe Sikkim Transporl litllaslruclure Developmenl Fund eslablished undel sub'seclion ('l) ol seclion^5;

. (c) "goods" nreans Ihe goods specilied in column (2)oflhe First Schedule;

(cl) 'lrolificalion" means a nolilicalion published in the Oificial Gazetlei

(e) 'prescribed" means prescribed by rules made under this Acl:

(l) 'Schedule" means a Schedule appended to lhis^Act:

19) "Slile Government" means lhe Government ol Sikklm.

CHAPTER,II

Aulhorities lor the purposes of levy and collection of cess

3. (1) The Stale Governmerrt shall, by notilicalion, appoint an authority {lrerclnaller rolerred lo as lhc prescribed aulhorily), and shallap- l)oirl sLlch ollre. persoIl bciIq lhe ollicers ol llte Slal6 Govern- menl, lo assist lhe prescribed aulhorily as the Slale Goveanment nray lhink lil lor ca(ying oul the purposes o{ this Act. \2)^I he prescribed aulhorily and lhe persons appointed ufder sub- section (1) to asisisl ltim shall have jurisdiction over lhe whole ol Sikkirn.

(3) I lre persorrs appoir)lc(l lo assisl llre prcscribed aulhority shall ex- ercise suclr powers as nray be delegaled to lhem by the prescribed authority.

(4) The prescrlbed aulhority and lhe persons appoinled to assist him under sub-section⁽¹⁾ shall be deemed lo be pubiic servants wllhin lhe meaning ol section 21 ol tlte lndian penal Code, 1860.

(5) No suil, proseculion or other legal proceedings shall lie againsl lhe prescribed aulhorlly or lhe persons appoifled uncler sub-section

(1) lo assisl him lor al]y riIg whicl] is in good lailh done or inlended lo be do e UndL.r llrls Acl or llro nlles ntado lllereunder. cllAPEn - t

Ircldcncc a d icvy ol cess, rnle o, coss and payment of cesg.

4. (1)^'l lte.e s'rall be levied a|d co ecled, Ior lhe pU,poses ol lhrs Acl, a cess on every sale hr Sikkim by any person oigoods, specitied in co[]r rr (2) ot llre l-irst Sclrcdule, wlrich tlave nol been pur- clrased by sLrclrl)erson in Sikkirn, at lhe rale specllied !n the correspo|ding entry in Column (3) ol lhe said Schedule.

(2) The cess leviable under sub,section (1) sha be payabte by the person who sells such goods in Sikkim.

(3) The person relorred to in sutl-seclion(2) shall iurnjsh a return lo ' lillclt aL]llrorily in sUcl\ lorln, in sl rch rnan,rer and al such inlerval,

2

Establiqllnrent of fund.

os nray be prescrrbeC anC suclr PeIgon, ri lne Presarih4ri marrner pry llle lull arrourrlolcess belore furrrislliirg such IelLlrn. \4) The cess levlable under sub_seclion (1) shall be^{in add} lion 1o any lax or duly, by whalever nanre called, leviable on sale ol the goods Lrnder arry olher law for lhe Iirre being in Iorce in Sikklm.

CHAPTER.IV

. Sikkim Transport Inlraslruclure Development Fund

5. {1) -nrere slrall be eslablished lor llre purposes ol this Acl a lund lo be called tlle Sikkim Trafsport lnlraslructLre Development Fund

(2) Tlre lund shaLlbe under llre conlrolol lhe Slale Governmenl arrd [here shalllre credited lo tlre iollow]ngr-

(a) any sum of money credited under section 6;

(b) any sum ot money crediled under seclion 7;

(c) any surn realized by lhe Slale GoverFment in carrying oul ils lunclions under this Acl or in the adminislration of this Acl:

(d) any iund provided by llre Cerrtral Gove rnmen I Ior the creallon, Ucv4lolr lo, l,.ra 'lut..U.(jc or :,!.lrr(rvetI|enl ol lransporl inlrastructure;

The balance to the credil ol the lund sllall not lapse at lhe end of llre firrancialyear.

(3)

Crediting ol cess to tlre fund.

6,

7.

I

The proceeds oithe cess levled under seclion 4 shall lirst be credited to the Conso idated Fund ol Sil(kirn an.l lhe Stale Governrnent may, il the Slale Lcgislalurc by apprcprialk)n rrrarle by Iaw in lhis betrall so pro- vides,creditsuch proceeds lo llr e iuJ'ld Irom tirne to time a lter deducting the expense oI colleclion, lor IJe]ng utilized exclusively for lhe purpose ol lhrs acl.

The Slate Governmeni may, aller dire appropriation made by the State Legislature by law in lhls betrall, credit in the lund, by way ol grants or loalls such surrs ol nloitey as tlte Slale Government may consider Granls and loans

by State Govern-

ntcnl.

Utilisfllion ol Fund.

l\.,1aintena ce

of accounls,

Adrriristratiotl

of Iund.

Necessary.

B. Thc fufird slrnll bc ul ized lori

(a) tlre creallon, develop te l, tainlena ce or irnprovemenl ol lrans- pori inlraslruclure, including roads, brldges and flyoversi (ll) llre irrlproverneIlol trallic ol)erations alld road salelyi

(c) the purposes ol such otller proiecls as rnay be prescribed.

CHAPTER . V

Mnrragcmcnt oI llic Fund Tlre Slale Governllrent sltall Ilainlai proper aocou ls and olher relevanl lecordS insucll iorrtr and in sUclt rita ner, as t1lay be prescribed. -Il)e

Stalc Governnteltl slla I a(irnlnislcr llle lund arrcj lake such decisions regardlng inveslrnent in projecis oi traosl)ort inlrastruclure, trallic opera- tion and road saletv as it conslders nc.tsssa.v

10

The Second Sclledule on

"no,,"", ," lii"ri;;,l,;llil ,,_ o",, , r* 1 . ln lhe Siklirn Sates Tax Act, j 9B3 ( {r r, a'rer rre *"a, .[.r1",

"L"i ";;]]"^:'::

"."' l"':""d ro as e said Acr), in secton 2, in ctause c.argcd as

"u".'"u,uL" ,,,j".,,," .a,;i."o.t"

casJr d'scou'rl" lhe words and ligures "q1 66y sLrn s.ra^r be i,)serled. kitr 1r3f5pq'1 lr'lrasl'uclure Development l-und Acl, 2004., 2 ln Ure said Acl, in s_oclion 6. lor I ivoLls,"l,rr/ccsso,rarirr""r."|."l:r.".;j'l"lllJl a'rv.irooos o'cj4ss ot goods may be laxed,,, l,.reI gooos as lpplicabte, nra/ be realized", shall be substjlLled.

CHAPTER . VI

Mlscclloneous ( l) 'l lre State Coven I r.er lt r nay, by nolillcatlon, make rules ,or car ry_ rng out the purposes ol Ihis Act

12) l:::lli"i,1' ",,q *,,1,"uI prejudico to rhe eenerat[y or rh s roreso-rng powers, such rules may provide lor al, or any oI lhe mal;rs which under any provisions ol lhis Act are required 1o be pre-

scribed, or to be providecl lor, by rules.

The Slkkim Sales Tax Acl, 19BS shall be amended in lhe mannerspecilied in lhe Second Schedule to this Act. Tashi Wangdt, SSJS

Legal Flernernbrancer-cum-secrelary

Law.

(Flte t,to. t 6(82) LD/97-2004

Porvcr lo nrake rulos.

1t. Arrrendnleht ol Sikkim Sates Tax Act, 1983.

12.

8y Order o[ lhe Gover|lor. The First Sclredule (See section 4.)

an)e ol go

ares ot cess

lMoior spiril cornmonly k,,o*n n" pntrJ Iliglr st)eed dicsci oit

BupBo ono por lilro.

Rupee one per lilre.

,.---,-'::::=:=::::::

I'riut!d dI Sikliat t,-ot.nt t. t t,ttlr,

4

GOVERNIruIENT

SIKKIM

EXTI],AORDINABY

PU BLISHED BY AUTHORITY

GAZETTE

Gangiok Saturday 1$ April, 2006 No. 94

GOVERNMENT OF SIKKIM

LAW DEPABTMENT

GANGTOK

No. 24 /LD/2005. Dater 31"r March 2006. The following Act of the Sikkim Leglslative Assembly having received the assent oi the Governor ar 24tn day al Match,2006 is hereby published for general information:-

THE SIKKIM TRANSPORT INFBAS]'RUCTURE DEVELOPMENT^FUND

(AMENDMENT) ACT,20O6

( ACT No.3 OF 20oo ) f!rther to amend the Be it enacted by the foliowsr-

Short title, extent^1. and commencement

AN

ACT

Sikkim Transport lnfraskucture Deve opment Fund Act, 2004. Legis ature of Sikkim n the Fifty-seventh Yearofthe Republicof lndia as

(1) Ths Act may be caled the Sikkim Transpod lnfrastructure Deve opment Fund (Amendment)Act, 2006.

\2t r exrelds lo the who e o'Sik< n. (3) lt shall come into force at once. ln the S kkin'r Transport nfraskucture Development Fund Act, 2004,- ( ) ln sub-section (1) of section 4,-

(a) after the wo.ds^"a cess on every sale" and before the words "in S kkim"

lhe woids^"or self consumpiion, or utllization for commercial purposeor consumption ln the paocess of manufactuaing of goods, or execution of works contract, or operation of machine, equipment or motor vehlcles empioyed for any commeTcial activitles, by impoding f rom outside the State, by nraklng purchase or otherwise," and,-

Amendmenl of

section 4

2.

5

(b) after the words "by any person' and before the words "ol goods", the words^"or tne Stale or Cen tral Government nc ud ing deparlment of other States situated in Sikk m, any ocal body any authority or Corporatlon, estab ished by or undet any statltte and any State or Centra Government undedaking", shall respect vely be insertedi

in sub-section (2) of section 4,-

after the words^" the petsor)' and belbre the words "who sel s", the words ""or the Slate or Central Governnrent includlng department of other States s tuatedⁱⁿ Sikkim, any local body, any authority or Corporatlon, estabiished by or under any statute and any State^or Celrra' Goveri-e1r L.oe(ak _q , and.'

after the words "who selis" and beiore the wotds "such goods in Slkkim" the words^"or consumes for self or utllizes for commerc^al pulpose or conSumes in the process of manufacturlng of goods, or execution of works contTact, or operation of machlne, equipment or rnotor vehices employed for any commercial activities,", shall .espectively be lnsertedi

ln sub-section (3) of section 4, after the opening words "The person"

and before the words "referred to". the woads "or the Governnlent or the body or lhe organizatlons" shall be inserted. ln sub-section (4) ol section 4, after the words "leviable on sale' and beiore the words 'oFthe goods", the words "or self consumptlon or ut lization for cornmercial purpose or consumpiion ln the process of manufactu[ing of goods, or execution of works conkacl, oa operation of machine, equiprnent or motor vehicles employed ior any commercial activities", shal be inserted.

For the existlng First Schedule the fo lowing Schedule shail be substituted, name y:-

"The First Schedule (See section 4) (ii)

(a)

(b)

(iv)

(v)

(iii)

Sl. No

(1)

GOVERNMENT

SIKKIM

EXTBAORDINARY

PUBLISHED BY AUTHORITY

GAZETTE

Ganglok

Thursday 21st AFiit;-761i GOVERNI ENT OF SIKKII\4

LAW DEPARTMENT

GANGTOK

NOTIFICATION

No. 199

oatedt 211412011 No. 5/LD/P/1 1 Short title,^'1. extent and

commencement lnsertion of new 2i CHAPTERnIA and sections 3A, 38, 3C and 3D

. _T^e'o towilg Acl passeo by the Sikkim Leg.stai ve Asserrbty a^d havirg received the assenl o'lhe Go,,e,ror on 30' day ol Marcn, 20 I i is he,eby pLbrisheo tor g"r"ruin;o;.;;;;.-

THE SIKKIM TFANSPORT INFRASTRUCTUBE

DEVELOPI\4ENT FUND (AMENDTi,lENT) ACT! 2011

(ACT NO. 5 OF 2011)

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iurther to amend the Sikkim Transpoit lnirastruiiure Development Fund Act, 2004.

. . 8e t enacted by the Legistature o, Sikkim in the Sixty"first year of the Bepubtic ot tndia, as Tris Acr may be Called the Sikkrm Transpo.t lrl.astrLclu,e

0eve opment Fund (Amendmeni) Act, 20T l

It extends lo the whole of Sikkm

ll shallcorne into force at once.

ln the Sikkim Transport lnfrastructure DeveLoprnent Fund Act,

2004, {hereinafter referred to as the,,said Act,,) , after section 3, under CFAPTEB-1, and oefore Crapter- ll, lhe to o\iring new

CHAoTEB aro sectiol34, sectio- 38 section 3C ard seclton

3D shalLbe inserted, nametyi-

"cHAiTER.IIA Regisiralion Any person or authority or corporation, estabiished by o. under any slatLrle or any state or central Government undeftakjng, who is iable to pay cess under thls Act, shall register under lh; Actwilhin two months kom the commencement ol business or

(1)

(2)

(3)

3A (1)

7

!t'" '

12)

comrercial.acr.v'l.qs,-ir r,1e For.r and 'nanne as may oe Prescribeu.; .^- ; / :[.::.

Any person or autho.ity or corpo.arion, or a1y unde akrng 'eterreo to rn sJbisection (1 ) w'lose brsiness or commercidl activj es las commenced belore th's sect o1 ca/ne nro force shall register u rd-;r this Act wirhin two months f.orr the date of enforcenleIit oIlh.is section or enforcement of the rules made thereunder, whichever is later.

The prescribed auihority may allovi registratlon beyond the t me orescribod il sub-seclion (1) ard sub-seclion (2), for a reasorab,e spaa ot tirre i'l_e^:s satis,ied that lhe applicanr was p-evented to register himself due to valid rbasonsl

Providedthatany person whofails to register ln terms ofthisseoilon shallbe liable ior penalty noi exceeding rupees five hundred per day o, default that shafl be imposed aiter providing an opportunlty of being heard to such person. ]f the prescribed authority is not.satisJied luiih the accour.rts of pqrchases, saleq ret-umsfunished afid pqyfirents oJcess made bythe person registered oraccounts iurnished and payments madebyan unregistered person, ilany, such prescribed aulhority may ma-ke summary as.sessmenl.on such person within three yeaas fromlhe date of retu rns ,u rnished orpayment of cess made, and for this purpose the pr.escribed authority may cause the personlo produce allrelevani and necessary books of accounts or may make best judgmenl assessment if ihe person iails to produce books of accounts:

. Provided thal any excess payrnents of cess rnade by any person underthjs Acl shall after assessment, be iefunded or appropriated,to any outstanding dues or fllture iiabitity ol cess:

Provided iurther that an appeal against any of the order ol the sub-ordinate prescribed althority shall lie to ihe next higher prescribed authority withio 45 (forty {ive) days ol passing oi the order agalnstwhich appealis inlended to be p.eierred:provided also tnai any appeal p'€ie(ed as pe. second trroviso slall be disposed oti by ihe Appellate Ailthority within a period oi one yearirom the date of filing ol such appealor withln such extended time as lhe orescibed authority at.ows wh:ch sha I not be r.ore than six months ai one instance.

It shalibe lale,ful for any p rescribed a uthority to demand by notice, any of the documenls, from any registered or unregistered persons, pertaining tothe purchases and salesofihe goods liable lor cess !nder this Act, which are maintained under the Sikkim Saies Tax Acl, 1983 or the Sikkirn ValLte Added Tax Act,2OO5 or any olher laMi governing the tax on sales and purchases of goods, or to inspect business premises oi such persons al any reasonable tirne but not betore sun rise and aJter sun set:

2

(3)

Assessment, retund and appeal

38.

Production of SC. documents,

inspection ol business

premlses and Penalty for non- Production of documents

8

Declaration of goods made in the Checkposts under oiher Acts to be deemed as

declared under the Act

lnsertion of sub- section (1A) in section 4

lhserlion of

Provlso to sub. section⁽³⁾ oI sectlon 4 Amendmentof 5. First Schedule Provided that the^p rescribed authority may after provtding an opportunity of being heard, impose a penally nol exceeding rupees lwenty- iive thousand on the person who fa ls to lurnish the documents reierred to in this section.

3D. The declaralion during traospodation oi consignments ol goods made in the Check Posis set up in Sikkim, in the Forms and manners as prescribed in the Sikkim Sales Tax Act, 1983, or the Sikkjm Value Added Tax Act, 2005, or under any other aw Ior the time beingⁱⁿ lorce, shal be deemed to have been declared for the purpose otthis Act, too."

ln the said Act, in section 4, after sub-section (1), the following sub-section shall be inserted, namely,-

"(1A). The State Government, lf satislied to do so in p!blic inlerest, may by noiitication amend, add to oralterthe items specified or

. revise the rate or rates of cess prcscribed in the First Schedule to this Act."

ln ihe said Act, in sub-section {3) oi section 4, the lo owing Proviso shall be inserted, namely:-

"Provided that it any person required to r!rrnish returns with proof of payments under this sub-sectjon fails to do so without reasonable cause, he Shallbe liable for penatry not exceedlng rupees fifty per day of defa!lt in filing reurns and/or making payments that shall be imposed after providing such person an opportunity of being heard.,,

ln the said Act, in the First Schedute, fo.lhe existing rales of cess as speciiied in column (3), the fo owing shall be substituted, Famelyt-

" Bupe6s three per litre.",

"Bupees two and fifty palsa per Iitre.,, (R.K. Purkayastha) SSJS

L,R-cLrm.Secretary,

Law Depa menl.

File No. 16 (82) LDnTi 11

THE SUBSEQUENT AMENDMENTS TO THE SIKKIM TRANSPORT INFRASTRCTURE DEVELOPMENT FUND ACT, 2004 (ACT NO. 2 OF 2004)

AMENDED AND UPDATED UPTO APRIL, 2011.

9