The Sikkim Electronic Entertainment Games (Control and Tax) Act, 2002
The Sikkim Electronic Entertainment Games (Control and Tax) Act, 2002
The Sikkim Electronic Entertainment Games (Control and Tax) Act, 2002 regulates the operation and taxation of public electronic gaming centers within the state of Sikkim. It applies to venue operators who organize electronic games of chance or entertainment using machines, as well as the players visiting these establishments. The law requires operators to obtain state licenses, maintain detailed transaction accounts, and collect a tax of up to twenty-five percent on all participant stakes. It matters because it legalizes and creates a regulated framework for electronic gaming venues, exempting licensed centers from traditional gambling prohibitions while generating state tax revenue and establishing enforcement mechanisms to punish non-compliance.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Prohibition of Electronic Entertainment Games and requirement of license.
- 4. Application for license and refusal thereof.
- 5. Power to suspend or cancel licenses.
- 6. Penalty for contravention of licenses.
- 7. Levy of tax on stakes at Electronic Entertainment Games.
- 8. License holder to keep accounts and submit the same to Government or authorised officer.
- 9. Penalty for failure to keep and submit accounts.
- 10. Best judgement assessment of tax in certain cases.
- 11. Penalty for contravention of conditions playing Electronic Entertainment Games and exhibition of conditions of license by licensee.
- 12. Offences by companies.
- 13. Compounding of offences.
- 14. Power to require production of accounts of to inspect accounts.
- 15. Power of entry and search.
- 16. Offences to be cognizable and bailable.
- 17. Protection of action taken under this act.
- 18. Power to make rules.
PDF: pending for this language.