section 1
Short title, extent and commencement.
The Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987Tax198713 sections
Statutory text
(1) This Act may be called the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987. (2) It shall extend to the whole of Sikkim. (3) It shall come into force at once.
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