Sikkim act 004 of 2002 : The SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL AND TAX) ACT,2002

GOVERNMtrI{'I'

SIKX(IM

EX', tAOltDlNAliY PI !BI-ISI II] D BY AU'I'FIOIiil'Y GAZE'[''{tr

Gang lok,

Tuesda y, 2:t a

2002 No. 114 The foilowing Act of the Sikkim Legislative Asserrib y havlng received the assent oi tte Ctovernor on 30th day of March, 2002 s hereby publlshed for ge|eral informaticn:-

GOVERNM ENT OF SI(I(I[il

LAW D iPARI!1EII'I'

GANGTOK

NOTtFICA'flON No.4/LD/2002. Dated the10.4.2002. conmencenent.

THE SIKKIM ELECl"RONIC ENTEBTAINMENT GAIMES (CONTBCIL AND TAX) ACf,2002 aDl- NO. 4 0F 2002 ] AN

ACT

to provide tor the control and regLi atlon of Electronic Entefiainrnent Games, ancl to inrpose a tax on Electronic Enlertalnment Games, in lhe State of Sikkitn. WH E REAS it ls expedient to provide for th e control and reg ulation ot Electron ic Entertainrnent Garnes, and to jntpose a tax on Electronic Enterlainnteft Gar|es, in the State of Sikl

1. (1) ThisActmaybeca ed the Sikkinr Etechont6 Entertatnment Gan]es (Controt and'l-ax) Act, 2002.

(2) lt extends to the whole of the State oi Slkkim.

(3) lt shall conre inlo lorce or such date as the State Government rnay, by notiflcation n the Otiiclal Gazette appoint.

2. ln this Act, uIless the context otherwise requires, -

(a) "Electronic Eftertaifinent Centre^,, mgans a pub ic placb wh ch provldes or ls Lrsed or is i|tendecl to be used for playing, organizlng or exhib iit'10 Electronic Entenalnment Ganres;

(b) "Electlonlc Entertainrnent Ga[res,, fi]eans allor any of such games ot enterla ninent oichance played by means oi any machire or ijlsr 'nrtot

as Inay be prescr bed f-om lirne lo time;

Detinitia s-

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(c)^' P ace^" includcs a llu ld ng or a room or any oiher portlon oi a bui ding or a tent. enc osLire space, vehicie or vesseli

(d) Plb c place 'lnc udes a perm ttod to have accoss, place lo whlch the public have or are whetlr0r on payment or othen^risei l]liirtainfietlt

(: a tn !,-5 a n d D),: eiil 11' tion unatct ih2lavl

(e) Prescr bed means prescrlbed by rLLes made !nder this Aci;

(j) [4aglstrate' means Jud]cla Mag slrate' (T ) No E ectronlc Entertainmeni Games sha be played, organised or exhibited to any person ai any pub c place, except at a E ectronic EntertalnmentaamesCeftre n respectoiwhich llcensels granted in accordance wlth the provlsions oi this Act and such llcense is ln force /2) All Not fical orrs or lnstructions or Orders issued from tlme to^time pertaining to gamb lng or wager ng or betting shall not apply to a Electroni; Entertajnment Games licensed under this Act' or t0 any i ectronlc Entettaln.ent Ganes played, organized or exh bited^at s!rch Electronic Entertainment Centre.

I i ll' err oe'so' oe.' rl.q lo ob'a 'a .;celse re'eI'ed Io '' sectior 3 shd^L' r.,:l

{

_ Or rece pl o' s 1' aoo cal'( I lr e S alc Go /er_metl ray' a'le- .,^. o ,". 1q.ir, a'.1 .o_'dc-s_eaessS-v oyo'dc'rn'arlirq eimer

"g rant the ticense o. refuse to grant ihe llcense wllhout assig ning any reasons^l

FrouidJclthat, *nere the State Governmenl refr'lses to grant a license' il

"nalt prion lr" te"or.l a brjef stalerncnt oi the reasons for such refusal' ( ll -l_.'ees o1 o:r'_e1' o{ / f 'c|".' e oe' oo Io' v\h -l_ aro I )e cord Lrors s.o-cctro _.'l a .cer se may be 9'a']leo s.lall besJcl asray'oe prescrlbed.

rir Tf eSlateGo/era'e t.'al on aporcaL'ol -ade to t re_exI5e IceT.e Ora^leo -lder L rs Acl. ol palmerlolIreieep-esc''bedl0' rene,!a;ol a rceas6 o-'e JSe lo relex a1\ s-cn l;ce.rse w tho-t assignlng any reasons ' blt the reasons for such

refusal sha^be

stated on lts record.

). \l) -l eSIaleGoverl -e1lmay.aLa1/I-e alergv'rgiheSoderofar/ lice' sc Lroer l'^'s A_l a reasoraD'c opoo.lJn'ly oi oeing \edrd' suspenO or cancel tle license on any one or more of the following crounds, namely^:

(a) that there has been a breach of any of the cond tions subject^to which the license was granted;

{b Ir at Lle '1olde- o f'e oerse l-as cont-arened s o1s ol i. s Al.l or t re 1 es aoe lrerecrder' any of ihe Provl-

/21 Whenever a license is suspended or cancelled, ih'" Stale Govern- '-' runlrl rl recordabri€lstatemenlof thereasonsforsuchsuspenslon or lancellat on an,l iutnish a copy theloof to 1re persnn whose llcenl;c has

beer'r sLlsPended o/ cance ed.

,'t,,t.:li.-,,lit)t)iai^/).

li., :1le !!:,! l:.lec'

t ri rti'1 En!el iril)'

iatll Calrcs atl.i

tti.ltlio! re{usala{

i'!,c iF:e3, Det-iarl.

.,r '-l,ioris eic la

be ptesctibed.

17en.:\t!al/ tefusal

suspend ot

cancel Iinenses

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Penalty fai contta- vention

ol licenses,

Leavy of tax an stakes at Elec- trcnic Entettain- ment Gatnes,

Tax at such rale not exceeding

25% of al!

rfl oney,

License haldet to keep accounts and subtnlt^the Sarne to

Gavemment ot authorised Penalty for failute to keep and subtnit accounts,

6. Withoul preiudice to the provlslons oi 1'Ire ast precedl rg scciof, i 1ll! holder ol any cense Lrfder tlr s Aot or afy persor) eLclifg of^h s bcl ,i i itaLs committedabrcacholanyofthecondtiorrsoithe ioense,lresIarl,orrcoirv!t,ur , be punrshed wlth fine which may extend upio filleerl llrcLrsa'rd.trl.rees. 7.⁽¹ ) There shal be levied and colleclcd arrd p.rrd tc tirir Sll.1i'. '.i,,'^, out of a nloneys palo or agreed io be pa d by Ll,- )-Lrtiui,-^, oi stakes at any Eieclronlc Eflerta nment Gar lL::. r'ayell E ectronlc Eni(:rta nmeft Centre lcensed Lrn(ii.. i .r raie nol exceed ng 25 per cent ot a sL.lirlr,^{rr L.l}

Gove.nmeft rfay by nol ficallon ln the Oliic ,

behalf. Such port on ol such tnoneys i: r: t,!r ,,...

' taxso evedsllallbedeernedtollavEbflrlllriL ir,ip:11i,.-l accoLrni of the iax and shalL be col ectc. i I I .

on behalf of the State Govelnltrer⁽ ilrrci -^{, .}

or an oliicer author sed by lhe Statc Gover r ,, ,,,,,!Ll^sur. manner as nray be prescribed,

(2) The tax payab e urr.ler this AcL shal !e r!u-r,L:, ,:r- ,ir,,, as ar arTeaT of Land TevenLre.

L Every holder ol a lcense L ndcr this Aci sh3 lie.lf i.L,^,1, i:r cli Electronic Enierta nrnent GalI]es in such Tfl,r.nner ::r ,i ,, GoveTnTnent or lo an ofl cer alrthor sed by lhe Statc Li!!r ': ,rl . statement of accoLrnts ln sLrch fofln and at such inLervil :r r r Such accounis shall if partrcLr ar show the moneys pa d l.r) \r.:r), or Electronic EnlertanmentGa.ne played atthe Eecl-oric L:riL!. L L,^{ri (-} i.,,. and such other part cu ars as may be prescribeai.

9. fany person iab e lrnder the ast preced ng sectior Lo i(cc, .LraoL- Lr:r !,1 to subm t stalernenl of accoLrnts iails to keep accourlts or to subinit glaterrrL:nts of accounts as required by that sect on or keeps accoLrnts ot sLrbrn 19 srilr! rerts oi accounts which are fa se and \,\rhich he e;tfier kfows or bel eves to L)c ii.rlse or does not believe to be trLre, !,vithout prejud ce to the provislons ol sectiirn 5, ho shal , on conviction, be puJrlsl-red with fine which may extend Lpto jilicci thousand rupees .

10.^(l ) Wtrere an ofl cer authorised by the State Governrnent i. th s be ra i 19 not sat sfled aDout tne correctness or compleieness of lhe ilccounis kept by any lcensee or wheTe any censee fails to submit a y siatement of accoLrfts as required by thls Act, the said oificer sha lafter g v ng a reasonab e opportunity to the licensee to be heard ai)d after laklng rnto account a I relevant materral which he may have Sathered, make the assessment ol the tax payable by the censee io the besi of his judgnrent and call upon the licensee by order in wrii ng lo piiy ihe amount oi tax^so assessed on or belore such date as rnay be specliied in the order.

(2) Any licensee aggrleved by any ordet made Lrfder sub,section (t ) rrri:ly appeal against the order to the Staie Gove nrertwithinaperle,r.l sixty days lrom the date of receipt ol such order anci iirri !iL.lrri 'r:!:^:i -,il by the Stale Government in appeal shal be f na ard shal rroL Lr! u:, s(l^:l qLrest of in any court.

Best ludgement

assessmenf ol

lax In cettaift

cases.

Appeal against the

utdot lo lhe Court-

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PenBlly lor cantta- vettion condiliolls Dlayitlg F-lecltonic Entottaintnent Canes and exhibi- tion af cotldillons .f lic€nse by

11 (1) lf any person otier than a licensee whi e playing any E ectronic Entertainmeft Games^at an^E ect.or'r c Enterialnment Centre licefsed !nder tlrls Aci com nits a breacl'r of any o{ the condit ons of the license as -oxhib ted under sub-sectlon⁽²⁾ or olthe^ru es to be observedⁱⁿ payifg such games, he shall, on convlcton be punlshed wlth fine wh ch may extefd up to three ihousand rupees.

(2) Every censeeshall exhib tataprominentplace w thln the Electronlc Entertainment Centre the co.d iions subjeci to which the icenseis oranied tc hiri.

I2. (1) Wh-6re an cfience under th s Act has been commltted by a conpany, every pArson vr'ho ai the t^rne the olfence^r,T as comrnitted was if charge of and was Tespons ble to, the co rpany for the conduct of. The bus ness of the company, as wel as ihe company, shal be deemed to be gui ty of ihe cifence and sha (,Lr iabLe to be proceeded against and^pun sl]ed accordin0ly^l

Provlded that nothifg contained n

'r:r: lrr able to any punishn'rent prov ded

a. "* l'rdl^ifo.tr.:L owedgeo'

'" ir: r ,e Lomm sg on oi --ah off-_ I

this sub'sectiof shall render any such

n th s Act f he proves that the olience

that he exercised all due dilgence to

. (2) Noilv thstandlng anyth ng contained in sub secllon (1), lvhere ar'r offence irnder this Acl has been committed by a company and t is proved that the oflence has been comrnitted with the consent or confivance of, or s aitrlbltab e to any neg ecl on the part of, any clirector, rnanager, secretary or other offcer of the company, such direclor, manager secretary or other oflicer shall also be deemed to be gu ty of that ollence and sha I be iab e to be proceeded agalnsl^and punished accordincly.

Explanation l For the purposes of this sectlon,-

(a) " Co npany^' means a body corporaie, ard lncludes a ilrm or other assoc at cn of ind v dualsi and

(b) " Dlrector ', n relal on lo a ilr,'n means a partner in the farm.

13. ('1) The Stale Governrneflor any oiflcer authorised by tinthisbehalf may, either before or afler the instltution oi proceedings ior any offence punishab e under th s Act or any rules rnade lhereunde., accept lrom any person charged with such olience by way ol cornpo slt on of the ollence such sum not exceeding doub e lhe rnaxlrnum amouft of line to which he is liab e on conv ct on for such ofiefce.^as may be determined by the State Government or the authorised oJficer, as the case may be

(2) On paynrent of such surn as inay be determined under sub-section^(1), no further proceed ngs shall be tal(en against the accused person n respect oj the sarne offence,

14. The State Government or any oificer authorised by it in this behalf^may, lor the purposes oi th s Act, at all reasonable limes, '

(i) require any licensee to produce belore^{it or} him accounts or other documents or to iurn sh any other informaiion, or

(ii) inspect the acco!fts of any licensee. Powet Io tequite

pt0ductian af

accaunts ol to

inspect

accounts"

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Powet of enttY and search, Power to make rules,

Ollences to be cogtllzable and bailable.

action taken undet this acl,

15. r1 ltsl a^oe 1^l-r^{'or c )} pol:ce o'_'c_r' 'lolo_ov\ l')J'anh o'J"oJl/ i-.rp"'i.,a, a",i..t "0, " ort. o'i'-o o, l''e st:!' Gc e'1'nc1lⁿ I' s oe''a I L/

gene al or SPeclal order Ln /rr I^L!

"

- ,r, ,o 01te( ' reccSSar , o) io(ce^\ rct1e' oY o:l ?. fllt lill.i]li asj sle',LS d ) c Lo' o_'S I -Lc! 'a'y al a'l' f L'cUoT o Lntclla^1_ I ellGl_9sC"l^te ^l e'e l L "as

ef5o_loileL'e etlotar) orovslorl

of thls act or tfle Iu es made there under are or are being or are ke y

to be contraueled or a breach oi any of the cond tions of tfle I cense

.s o 's 'e.r lo oe co^ -n':l-c'

\D ro so.i'c,ll e o.o e Jlo Il e oe so^rs ^l^oln

l'e '_J' lrnc Inere^r:

., ;;;r," lo 'Jsroo, aroo'odLceoelo ea'-o- d t\4:!'lrJI-d sLcl

oer-o15 oS a'i C_'Le'l.(o Jr aga"'-t!a' O'll d'e'iSOnfOe'o-plarrl hts Dee- looo'c oooc,r'o lnal,'l lcsbce'l lecel ed o'a i.?iiil t;rJoi"'i" L'Ltt' n"tg-i"; concerncd with anv \ CO-l.d!ent!.1 Ot O(oj_r.ererrcO "t

. ..-SE,1,, at d td lo selz- a'l' ,. LT^','_roie'llel oeo lo be LSed o- are

reasonab^y suspeclod lu l)ave been used ln connectlon w th^such convavent on cr breach

121 ni seircnes unoer lhis section sha be made in accordance wilh the

provislons oi the code oi CIim na Proccdure, I973

16. Al oifences under th s Act shall be cognisab e and baiLab e' _ 7. No sJ L p osecLl;or oI otl L',c3- o'olceding sna ' 'ie aOr: sL I 'e Stale Govel'-e1lo J'/ollice'o Go er''rcr Ito'any:l-"lg wn'cl- ls Igood la th done or intended to be done under th s Act or the rule made thereLrnder'

1 g. (1) The State Government may, by notil catlon in the Oillcia Gazette' and sLrbiect to the cond iion ot previous publlcal on, make rules for carry' ing o!t lhe PurPoses ol this Act

1Z; tn"particu aianO w thout prejld ce to tfle genera ty of the foregoing

power, such rules may provide lor a or any of the lollowing matiers' name y :

(a) the gaines of chances / enterla nment whlch shalL be Electronlc ' ' EntJria nment Games for the purposes oi this Act and the ru es to be obServed ifi PLaY ng such gamesi

(b) the lorm and manner ol rnaklng appllcation ior a license and the lees to be pa d lor lts grant or renewa and the cond tions sLrbject to which it may be gra.leCi

(c) the manne; ol keepifg accounts relatlng to a E eclronic Enlertainment Games, the oltrer parl culars to be shown ln the accounts, and the form in whlch arrd the intervals at whlch they shall be submltted to ihe State Governmeat, or to lrle olficer aulhor sed;

(d) the reslrlcllons or cond tlons w th regard to the age or other condit ons of the persons who may be admitted to, or empLoyed in, an Electronic Enierialnment Centre or who may be pelmitted to play Electronic

" Entertainrnent Games or otherwise take pari n the organlsalion or exh bltlorl of sucll games;

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(s) (e) (f) (h) (i) (i) tl're oif er reslrict orls or condil ons \rrith regard to the admission oi the part cipanls and guests to an E ectronlc Entertalnment Games and the lces Ia,/. loboc-.l g_o'o' ro'admis' o'r:

the ho!rs and days rrhen an Elecironlc Enterta nnrent Ceflro nlay be kept ihc lypes and spec ficat^{ons of} l'le^p aces which rnay be used ior hous^ng an E ectronlc Entertainment Cenier and the localities where Eleciron c Enterialnment Centre may be situated and the maxlmum number ot licenses which rnay be granted in any area or locality; the types oi nollces to be exh biied and the manner n wh ch ihey are

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GOVERNMENT

SIKKIM

EXTRAORDINAFY

PUBLISHED BY AUTHORITY

GAZETTE

No- 370 Gangtok No.13/LD/2005 GOVEFN|l,lENT OF SIKKIM

LAW DEPAFTII,4ENT

GANGTOK

NOTIFICATION

Daled:19/10/09. Thursday, 20 October,²⁰⁰⁵ Tlr€ tollow ng Act ofthe Sikki.n Legisla ve Assemb^y hav ng received lhe assenl ol ihe Gove'noron 7th day oi September, 2005 s hereby PUblished,lo. general lniormalion :'

THE SIKKIIV1 ELECTFONICS ENTEHTAINII]IENT GAi'1ES

(coNTROL ANO TAX) AI\4ENDIr,lENT ACT,2005

(Act No.13 ol 2005)

ACT

ro amend theSkk m E eclronlcs Enlerlainment Games (Conlrcl and Tax) Acl 2002 wllEREAS, lt is deemed exped enl lo amend lhe Sikkim E ectronics Enteitain menl Games (Controland Tax)Act,2002.

Be it enacted by the LeCis a1u re of Slkklm in lhe Fiily-slxlh Year oi the Republic oi lndia as tollows:

shorr title and 1 (1) This Act nray be caled lhe Sikkim Eleclroncs Enienalnment Games commencement (Contro a.d Tax) Amsnd nent Acl, 2005.

(2) I shalcome lnlo lo.ce al o.ce.

. . " he Sik{i. Elecro-ics Ll enairnenrGa-es .Co1ro a.o Ia\/ Ac' 2002 (here n. to.gliue, afterrelerred to as the^pI ncipa Acl),ⁱⁿ ihelong lltle, prearnble and shotl ti1le, Ior the p€a,ibeliIe words 'E ectron cs Ente.lainmenl Games" wherever lhey occur, the word casinos"

shall be s!bsrlur6d.

3 Throlghout the principa Aci, lo.lhe words 'Eleclrcnic Entertajnmenl Cenhe and Elec- lro.ic E.bnai.menl Games" , whereever they occur the wods "Cas nos and Casi.oGames"

shall, respeclively be subsrirrled.

B. K. PURKAYASTHA (SSJS)

LEGAL REIVlEMBHANCEA.CUM. SECRETABY,

LAW OEPAFTMENT

F e No. 10 {82)/LD/2005 s. e.^p. a. - a z e

",,^u "

n s oi *-6iaiiiid:

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