Vidhi Codex

The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987

The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987

Tax198713 sections

The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 establishes a framework for collecting state taxes and preventing tax evasion in Sikkim. Applying to all individuals, firms, companies, and associations in the state, it empowers government-appointed inspectors to demand tax payments, inspect financial records, and search premises. If tax dues remain unpaid, inspectors can attach and publicly auction both movable and immovable properties to recover the money owed. The law makes tax default, obstructing inspectors, or filing false income returns serious criminal offences punishable by fines, imprisonment, or both.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Applicability.
  3. 3. Definitions.
  4. 4. Appointment of Inspector.
  5. 5. Collection of tax.
  6. 6. Demand.
  7. 7. Attachment.
  8. 8. Sale of property.
  9. 9. Search and seizure.
  10. 10. Offences and Penalties.
  11. 11. Offences to be cognizable.
  12. 12. Prosecutions.
  13. 13. Protection of action taken in good faith.

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