section 5
Levy of Taxes
The Sikkim (Repeal and Miscellaneous Provisions) Act, 1985General198514 sections
Statutory text
Subject to the provisions of this Act, the State Government may impose the following taxes and fees or any of them: (a) a tax on the annual value of holdings; (b) a water rate as per the consumption; (c) a tax on trade, profession or calling; (d) any other tax, rate or fee which the Government may deem necessary.
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