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

(1) This Act may be called The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008. (2) It extends to the whole of Sikkim. (3) It shall come into force on such date as the State government may by Notification in the Official Gazette appoint.

In the Act, unless the context otherwise requires.- (a) "Act" means The Sikkim Levy of Road Protection Development and Maintenance Cess on Motor Vehicles Act, 2008; (b) "Authority" means the Roads and Bridges Department, Government of Sikkim such officer as may be designated; (c) "Cess" means cess or fees payable under this Act; (d) "Department" means the Roads and Bridges Department, Government of Sikkim; (e) "Motor vehicle" means all mechanically driven privately owned vehicles and includes those which are in operation as taxi or public carrier of different capacity and types namely cars, light commercial vehicles, in-bus or bus of any segment, trucks of any segment, either petrol or diesel driven, earth moving equipments like dozer, excavator, tractor etc and compaction equipments like road rollers etc but does not include Government owned cars or any other motor vehicle; (f) "Government" means any State or Central Government and includes Government owned Undertakings or Enterprises.

(1) There shall be levied and collected cess on Motor Vehicles at such rate as may be prescribed. (2) The owner of a motor vehicle may at his/ her option deposit cess for twelve months in advance at such rate and in such manner as may be prescribed.

(1) The Roads and Bridges Department shall be the authority to collect the road protection, development and maintenance cess. (2) The Department shall designate an Officer not below the rank of Divisional Engineer in each district for the purpose of realization of cess in such manner as may be prescribed.

In the event of default in payment of cess payable under Section 3, there shall be imposed a penalty for each of the defaulting month which shall not be less than double the amount payable as normal monthly cess in respect of each defaulting period.

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