Definitions

In this Act unless the context otherwise requires:(a) "Cess" means tilE; cess levied and collected uncer secnor: 4; (b) "Contractee" means any person or authority including the Central! State Government, or any agency/ undertaking /body under such Government or a private organization, or a firm or an individual who has been awarded the work contract: (c) "Fund" means tile Sikkim Earthquake Rehabilitation Management Fund established under sub-section (1) of section 5: (d) "Notification" means a notification published in the Official Gazette: (e) "Prescribed" means prescribed by rules made under this Act: (f) "State Government" means the Government of Sikkim (g) "Value of works contract" means total payment received or receivable against execution of work contract, including escalation, if any. However, it shall not include tax and cess leviable under any other Act enacted by the State Legislature, (h) "Works Contract" means any work executed as per the Sikkim Public Works Code and Manual or under any other law for the time being in force within the territory of the State of Sikkirn.