Vidhi Codex

Bare Act

The Sikkim Motor Vehicles Taxation (Amendment) Act, 1987

Tax198782 sections

This law regulates vehicle taxes for anyone who uses or keeps a motor vehicle in Sikkim, regardless of whether they own the vehicle or not. It updates the rules for imposing fees on everything from cars to tractors, allowing quarterly or weekly payments instead of just yearly ones. The State Government appoints a Taxation Officer to manage the rules. The Act also establishes penalties for failing to file required declarations and outlines refund procedures for vehicles not used during parts of the year. Ultimately, it ensures the state generates revenue from road transport to maintain infrastructure and traffic safety.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions.
  3. 3. Substitution of Section 9
  4. 4. Imposition of tax.
  5. 5. Report of registered motor vehicles brought into Sikkim from outside.
  6. 6. Manner of claiming refund or remission.
  7. 7. Declaration by person keeping or using a motor vehicle.
  8. 8. Payment of additional tax.
  9. 9. Receipt for tax.
  10. 10. Token to be exhibited on motor vehicles.
  11. 11. Appeal.
  12. 12. Power to check and seize motor vehicles.
  13. 13. Penalties for certain offences.
  14. 15A. Compounding of offences
  15. 25. Resignation of Sachiva
  16. 26. Removal of Sachiva
  17. 27. Obligatory duties of Gram Panchayat
  18. 28. Other duties of Gram Panchayat
  19. 29. Property and Fund of Gram Panchayat
  20. 30. Allocation of properties to Gram Panchayat
  21. 31. Acquisition of land for Gram Panchayat
  22. 32. Panchayat Fund
  23. 33. Levy of taxes, rates and fees
  24. 34. Power of State Government to regulate taxes, rates and fees
  25. 35. Appeal against taxation, fees and rates
  26. 36. Recovery of arrears
  27. 37. Action by District Collector
  28. 38. Power of State Government in regard to relief in taxes, rates or fees
  29. 39. Budget of Gram Panchayat
  30. 40. Supplementary Budget
  31. 41. Accounts
  32. 42. Zilla Panchayat and its constitution
  33. 43. Term of Zilla Panchayat
  34. 44. Incorporation of Zilla Panchayat
  35. 45. Adhakshya and Upadhakshya
  36. 46. Notification of election, nomination, etc.
  37. 47. First meeting of the Zilla Panchayat
  38. 48. Meeting of Zilla Panchayat
  39. 49. Reconsideration of questions disposed of by Zilla Panchayat
  40. 50. List of business to be transacted at a meeting
  41. 51. Powers and duties of Adhakshya
  42. 52. Powers and duties of Upadhakshya
  43. 53. Right of individual members
  44. 54. Resignation of Adhakshya and Upadhakshya or a member
  45. 55. Removal of Adhakshya and Upadhaksbya
  46. 56. Filling of casual vacancy in the office of Adhakshya or Upadhakshya
  47. 57. Removal of member of Zilla Panchayat
  48. 58. Filling of casual vacancy in office of a member of Zilla Panchayat
  49. 59. Sachiva of Zilla Panchayat
  50. 60. Obligatory duties of Zilla Panchayat
  51. 61. Other duties of Zilla Panchayat
  52. 62. Vesting of Zilla Panchayat with certain powers
  53. 63. Joint execution of schemes by two or more Zilla Panchayats
  54. 64. Power of supervision by Zilla Panchayat over Gram Panchayats
  55. 65. Works constructed by a Zilla Panchayat to vest in it
  56. 66. Allocation of properties to Zilla Panchayat
  57. 67. Acquisition of land for Zilla Panchayat
  58. 68. Zilla Panchayat Fund
  59. 69. Imposition of taxes, rates and fees
  60. 70. Power of State Government to regulate taxes
  61. 71. Appeal against taxation, rate or fee
  62. 72. Recovery of arrears
  63. 73. Action by District Collector
  64. 74. Power of State Government in regard to relief in taxes
  65. 75. Budget of Zilla Panchayat
  66. 76. Supplementary budget
  67. 77. Accounts
  68. 78. Audit of accounts of fund
  69. 79. Submission of accounts to auditor
  70. 80. Powers of Auditors
  71. 81. Penalty
  72. 82. Audit report
  73. 83. Action on audit report
  74. 84. Power of auditor to surcharge etc.
  75. 85. Appeal
  76. 86. Payment of certified sums
  77. 87. Certain costs and expenses payable out of Funds
  78. 88. Oath of affirmation
  79. 89. Validation
  80. 90. Members and officers and employees to be public servants
  81. 24(3). Powers and functions of Sachiva
  82. 24(4). Term of office of Sachiva

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