Vidhi Codex

The Sikkim Educational Cess on Alcoholic Beverages Act, 2007

The Sikkim Educational Cess on Alcoholic Beverages Act, 2007

Education20077 sections

This law imposes a tax known as an educational cess on alcoholic beverages sold in the state of Sikkim. It specifically targets foreign liquor and beer, charging a fixed rate per bulk litre for both locally produced and imported products. The Sikkim Excise Department is responsible for collecting this fee, which is added to existing excise duties. The primary purpose of this legislation is to generate revenue specifically for educational purposes, ensuring that funds are raised to support the state's schooling system through the regulation of alcohol consumption.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of Educational Cess
  4. 4. Authority to collect the Educational Cess
  5. 5. Recovery of Educational Cess
  6. 6. The levy of Excise duties and Other Acts not affected
  7. 7. Power to make rules

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