section 3
Levy of cess on vehicles
The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008Civil20086 sections
Statutory text
(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.
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