Vidhi Codex

Bare Act

The Sikkim Ecology Fund And Environment Cess Act, 2005

Environmental200518 sections

This Act is a law passed in Sikkim in 2005 that establishes a fund to support the state's ecology and environment. It imposes a tax known as a cess on various businesses, including manufacturers, hotels, and government departments, specifically for the sale of goods and services. The law defines what counts as biodegradable and non-biodegradable materials and requires dealers to pay a fee based on their sales. The money collected is used to fund environmental protection and conservation efforts within the state.

Start reading →Read full ActSections
  1. 1. Short title, extent
  2. 2. Definitions
  3. 3. General powers of the State Government to protect and improve
  4. 4. Cess Collecting Authorities
  5. 5. Incidence of Cess
  6. 6. Levy of Cess
  7. 7. Registration of Dealers
  8. 8. Return
  9. 9. Assessment and re-assessment
  10. 10. Procedure of payment of cess or penalty
  11. 11. Establishment of fund
  12. 12. Utilization of the fund
  13. 13. Suits, appeal, revision and review
  14. 14. Appeal, revision and review
  15. 15. Fees
  16. 16. Prosecution and penalties
  17. 17. Repeal and saving
  18. SCHEDULE II. NON-BIO DEGRADABLE MATERIALS

PDF: pending for this language.