section 210(2)
Levy of sewerage tax
The Sikkim Municipalities Act, 2007(2) For the purposes of this Act, the Municipality, or the concerned Department, or organization, of the State Government, or the agency, as the case may be, shall levy on premises situated in an area where sewerage service is made by it a tax at such rate, not being less than per cent, and not more than per cent, of the assessed annual value of the premises as the Municipality, or the concerned Department, or organization, of the State Government, or the agency, as the case may be, may, from time to time, by notification, specify, and different rates of tax may be specified for different areas after taking into consideration the economic condition of the people residing in that area: Provided that no such tax shall be levied and collected in any area where such tax is already being collected by any authority under the provisions of any other law for the time being in force.
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