The Sikkim Irrigation Water Tax Act, 2002
The Sikkim Irrigation Water Tax Act, 2002
The Sikkim Irrigation Water Tax Act, 2002 establishes a legal framework for levying and collecting water taxes from landowners in Sikkim who use water from government-constructed irrigation channels. It applies to land owners within designated command areas receiving channel irrigation. Under the law, District Collectors assess tax liabilities, publish owner lists, hear objections, and oversee water distribution, which is managed systematically or on a turn basis with community involvement. This legislation matters because it provides a structured system for revenue collection to maintain public irrigation infrastructure, resolves local water sharing disputes, and promotes participatory water management among farmers.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of Water Tax
- 4. Declaration of Irrigation Channel and Command Area
- 5. Preparation of List of Owners and Assessment of Tax
- 6. Appeal
- 7. Manner of Payment and Collection of Tax
- 8. Distribution of Water
- 9. Dispute
- 10. Bar of Jurisdiction of Court
- 11. Protection of action taken in good faith
- 12. Officers to be public servants
- 13. Recovery of dues
- 14. Power to remove difficulties
- 15. Exemption
- 16. Power to make rules
- 17. Participatory Irrigation Management (PIM)
PDF: pending for this language.