The Sikkim Educational Cess on Alcoholic Beverages Act, 2007

(1) This may be called the Sikkirn Educational Cess on Alcoholic Beverages, Act, 2007. (2) It extends to the whole of the State of Sikkirn. (3) It shall come into force on such date as tile State Government may by notification in the Official Gazette, appoint.

In this Act, unless the context other wise requires- (a) "Alcoholic Beverages" means Indian Made Foreign Liquor rnanufactured in Sikkirn and imported from other States and consumed in Civil and Detense market within the State and the Beer manufactured in Sikkim and importeel trorn other States consumed in State. (b) "Beer" means ferrnented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter. (c) "cess" means cess or the fee payable under the Act. (d) "Excise Commissioner" means the Excise Commissioner as defined under the 8ikkim Excise Act, 1992. (e) "Excise Officer" means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act. 1992. (f) "Foreign liqueurs" means:- (i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liqueurs aforesaid; (ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation, (g) "Government" means the State Government of Sikkim. (h) 'import" means to bring into Sikkirn.

There shall be levied and collected an Educational Cess on Alcoholic Beverages at the rate of rupees two and seventy paisa per bulk litre on Foreign liquor and rupee one and sixty paisa per bulk litre on beer manufactured in Sikkim and imported from other States for consumption in Civil market and Army Units within Sikkim.

The Excise (Abkari Department) shall be the authority to collect the Educational Cess, The Excise Officers authorized by the Commissioner of Excise shall collect the Educational cess in the manner as may be prescribed.

The Educational Cess payable under Section 3 shall be levied, assessed and recovered along with the Excise duties and other levies which are levied 011 foreign liquor and beer by the State Government under the provisions of the Sikkim Excise Act, 1992.

Nothing in this Act shall affect the operation of the provisions of any other Act and the levy of the Educational Cess under this Act is in addition to and not in lisu of, any other Countervailing duty or Cess that may be levied under any other law for the time being ill force.

The State Government may by notification in the Official Gazette make rules for carrying out the purposes of the Act.