section 4
Authority to collect cess
The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008Civil20086 sections
Statutory text
(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.
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