The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008

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Civil20086 sections

The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008 mandates the imposition and collection of a dedicated fee on motor vehicles throughout the state of Sikkim. It applies to privately owned vehicles, commercial taxis, buses, trucks, and heavy construction equipment such as tractors and road rollers, while exempting government-owned vehicles. Collected by designated district officers from the Roads and Bridges Department, the proceeds support the upkeep and improvement of local road infrastructure. Vehicle owners can pay monthly or annually in advance, and failure to pay on time incurs a strict financial penalty of at least double the standard monthly rate.

Start reading →Read full ActSections

1. Short title, extent and commencement.
2. Definitions
3. Levy of cess on vehicles
4. Authority to collect cess
5. Recovery of cess
6. Power to make rules

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