section 77 (1)
Power of State Government to regulate taxes.
The Sikkim Panchayat Act, 1993Infrastructure1993151 sections
Statutory text
(1) if such taxes, rates or fees have already been levied by the State Government or nny other authority under any law for the time being in force or by any other local authority nuthorised by the SUIte Government. 7R. (1) The Stare Government 111"y make rules to regulate the impos'ition, assessment to, and collection of taxes, rates and fees under section 77. (2) Subject to the provisions of this Act or rules made thereunder, no person shall object in respect of his liability to any assessment mack or tax imposed under this Act.
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