The Sikkim Sales Tax Act, 1983

Language

Tax19837 sections2 chapters

0. Preamble

Statutory text

----I THE SIKKIM ( ACT AN SALES NO. ACT TAXACT, OF1983) (3. 3. 83) to consolidateandamendthelawrelatingtothelevyof taxonsale of goodsin theStateofSikkim, Be it enactedby theLegislatureofSikkimin theThirty-fourthyearofthe Republicof Indiaas follows:-

Chapter 1 PRELIMINARY

1. (1)ThisActmaybe calledtheSikkimSalesTaxAct,1983.

Statutory text

(1) This Act may be called the Sikkim Sales Tax Act, 1983. (2) It extends to the whole of Sikkim. (3) It shall come into force on such date as the State Go-vernment may, by notification in the Official Gazette, appoint.

Chapter 1 PRELIMINARY

2. In thisActunlessthereis anythingrepugnantin the sub-

Statutory text

In this Act unless there is anything repugnant in the sub-ject or context,- (a) "business" includes any trade, commerce or manufac-ture or any adventure or concern in the nature of trade, commerce or manufacture carried on with or without a motive for profit whether or not any profit accrues from such activities and any transaction ancillary or incidental to or in connection with such trade, commerce or manufacture or adventure or concern; (b) "commissioner" means the Commissioner of Commer-cial Taxes appointed under sub-section (1) of Section 3; (c) "dealer" means any person who carries on business of buying and selling of goods for commission, remuneration or otherwise and includes any firm, Hindu Undivided Family, company, corporation, a department of Government, society, club or association, [the incorporation of such society, club or association]; Explanation 1.- A factor, broker, commission-agent, del-credere agent, auctioneer or any other mercantile agent, by whatever name called who carries on the business of buying or selling of goods and who has, in the course of his business, authority to sell goods belonging to their ow-ners, shall be deemed to be a dealer for the purposes of this Act; Explanation 2.- The manager or agent of a dealer residing outside the State, and who sells or purchases goods in the State, shall in respect to such business, be deemed to be a dealer for the purpose of this Act; (d) "declared goods" means the goods declared by section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter-State trade or commerce; (e) "goods" means all kinds of movable property in solid, liquid or gaseous form, and includes all materials, com-modities, articles and also electricity but does not include newspapers, actionable claims, stocks, shares and securities; Explanation.-Materials, commodities and articles attached to or forming part of immovable property which are agreed to be severed under the contract of sale, shall be deemed to be goods within the meaning of this clause; (f) "manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing or adopting, any goods but does not include such manufacture or manufacturing process as may be prescribed; (g) "notification" means a notification published in the Official Gazette; (h) "place of business" includes- (1) in the case of any dealer who carries on business through an agent (by whatever name called), the place of business of such agent; (2) a warehouse, godown or other place where a dealer stores his goods; and (3) a place, where a dealer keeps his books of accounts; (i) "prescribed" means prescribed by rules made under this Act; (j) "prescribed authority" means such authority as may be prescribed: (k) "registered dealer" means a dealer registered under section 10; (I) "rules" means the rules made under this Act; (m) "sale" with its grammatical variations and cog-nate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the transfer, delivery or supply of goods by one person to another person in any of the following ways, namely:- (a) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) the transfer for property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) the delivery of goods on hire-purchase or any system of payment by instalments; (d) the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) the supply of goods by any unincorporated association, or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration, does not include a mortgage or hypothecation of or a pledge on goods.

Chapter 1 PRELIMINARY

3. Omittedby theSikkimSalesTax(Amendment)ActNo.4 of1986w,e.f.l/4/86

Statutory text

After section 4 of the principal Act, the following sections shall be inserted, namely :- "4A. Levy of tax on transfer of property in goods involved in the execution of works contracts. (1) Notwithstanding anything contained in section 4, but subject to other provisions of this Act, every dealer shall pay for each year, a tax under this Act on his taxable turnover for transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract, determined at the rates and in the manner specified by or under section 5. (2) If a contractor proves to the satisfaction of the Commissioner that tax on the turnover or goods supplied in the course of execution of works contract has been paid by his sub-contractor, the contractor shall not be liable to pay tax again on the turnover of such goods. (3) If a sub-contractor proves to the satisfaction of the Commissioner that the tax has actually been paid by his principal contractor on the turnover of goods supplied in the course of execution of works contract, the sub-contractor shall not be liable to pay tax again on the turnover of such goods. Explanation 1.- For the purposes of this Act, the transfer of property in goods involved in the execution of a works contract shall be deemed to have taken place in Sikkim, if the goods so transferred are within that State at the time of their use, application or appropriation for the execution of the works contract, irrespective of the place where the agreement for the works contract is made and whether the consent of the other party, prior or subsequent to such use, application or appropriation has been obtained or not. Explanation 2.- The levy of tax under this section shall be made whether the works contract is executed fully or partly during a year, or abandoned or terminated before completion. 4B. Levy of tax on the transfer of right to use any goods. Notwithstanding anything contained in section 4, but subject to the other provisions of this Act, every dealer shall pay for each year, a tax under this Act on his taxable turnover in respect of the right to use any goods (whether or not for a specified period) at the rates specified by or under section 5 applicable to the sales of the same goods, had they been sold otherwise than by the transfer of the right to use them: Provided that if the transfer of the right to use any goods is made by a dealer on more than one occasion in a year to the same or different party, the tax shall be leviable on each such occasion. Explanation.- For the purposes of this Act, the transfer of the right to use any goods for any purpose (whether or not for a specified period) shall be deemed to have taken place in Sikkim, if such goods so transferred are in the State at the time of such transfer irrespective of the place where the agreement for the transfer of right to use the goods is made."

Chapter 1 PRELIMINARY

18. (n)

Statutory text

'7 (i) ThePrincipalandtheVice-Principalof theschoolshall appointedby theBoard. beAppointmentof Principaletc. (ii)All mattersregardingtheserviceof thePrincipalincludingany disciplinaryproceeding;againsthimandhis dismissal,discharge, extensionof serviceetc.,shallbe consideredanddecidedby the Board.

shallbe placedbeforethe firstAnnualMeetingof the Boardtakingplace afterthat,andanyamendmentsin thoserules:111dein anyyearshallbe recordedin theAnnualReportsubmittedto theimmediatelyfollOWing AnnualMeeting.

to time.

equipmentbeyondthepowersdelegatedby theExecutiveCommittee to thePrincipal.

any individualor body,whetherincorporatedor not,for grants,sub- ventions,donationsandgiftsandloanson behalfof the Board.

Chapter VII Chapter VII

20. Memberof Board OfCommitteesIIOt It>1'01('ill certain ccses.

Statutory text

ExecutiveCommittee Everyyear,at its AnnualMeeting,theBoardshall'constitutean Execu- tiveCommitteeconsistingof personsreferredto in sub-section(3),in

(2)Thetenureof the ExecutiveComl,llitteeshallbe onlyfor the periodstart-Tenure.

Meeting.

andtheremainingmembersshallconsistofanotherex-officio memberof the Board(otherthanthe Principal/Secretary),the Principal (whoshallbe namedits Secretary),andtwoexpertsin the fieldof educa- tionto be nominatedas hereinafterprovided,whomayormaynot be mem- bersof theBoard. ExecutiveCommttsse to be constituted everyyear. Notwithstandingtheprovisionsof Sub-Section(3),theChairmanmayNominatingof

(s) necessary. Oneof the expertsin the fieldof educationnominatedas membersof the

ExecutiveCommitteeshallbe the Principal/Headmasterof any residential

publicschoolof goodstandinglocatedin Sikkimor NorthernBen.gal,and theothershallbe an educationistof highstandingwhonormallyresides

or worksin anypartof NorthEasternIndia,includingthe Stateof West

Bengal.

President;

Secretary,Departmeutof Finance,Governmentof Sikkim;

Secretary,EstablishmentDepartment,

Twoexpertsin thefieldof educationto be nominatedby the

Chairman; InitialConstitution.: I Expertsill field of Educatton, (6) (ii) (iii) (iv)

Membersin ex-officio capacity. ExistingExecutive Committeeto conti- nue in certaincases. Chairmanto issue orders. ConsultativeCommi-)4-. ttee, Procedureto .fill in1 r;. Faeancyof nomina- ted member.

Procedurefor the16.

meetingsof the ExecutiveCommittee. PowersandFunctionsI 7. in additionto those enumeratedin Section J:? ReviewandAdvice on severalmatters concerningschool. Sub-Committeefor appointmentetc. .•. (v)ThePrincipal,whoshallbe the Secretaryof the ExecutiveCom- mittee.

TheChairmanshallissueall orders,on behalfof the Board,constituting the ExecutiveCommittee.

theSchool..

(2)Thenominationof theserepresentativesand theirtenureshallbe 'suchas

maybe prescribed...

to do so, and to tendertheiradviceor expresstheirviewsbut shallhave, no rightto vote.Theyalsoshallhaverightto attendonlythoseparts of the proceedingsto whichthe Presidenthas invitedthem.

(4.)Nothingcontainedin thisAct shallbar the Presidentfromseekingthe

advicefromexpertsin the fieldof education,law,etc, and allOWingthem to takepartinthe proceedingsof the ExecutiveCommittee,but theyshall haveno rightto vote.

ExecutiveCommitteeexpires.

(8) (2)At leastten day'snoticeshallbe givento all membersof theExecutive Committeeand the Agendashallbe circulatedamongthemat leastseven daysin advanceof themeeting: Providedthatin fit casesthe abovetime'limits' maybe reduced at the discretionof the President.

(a)

(b)

(c) ~ (e) (f) (g) (h) (i) (j) (k) (e) ~ " (m) (n) 18. '7 (i) ThePrincipalandtheVice-Principalof theschoolshall appointedby theBoard. beAppointmentof Principaletc. (ii)All mattersregardingtheserviceof thePrincipalincludingany disciplinaryproceeding;againsthimandhis dismissal,discharge, extensionof serviceetc.,shallbe consideredanddecidedby the Board.

to time.

equipmentbeyondthepowersdelegatedby theExecutiveCommittee to thePrincipal.

any individualor body,whetherincorporatedor not,for grants,sub- ventions,donationsandgiftsandloanson behalfof the Board.

Powers,FunctionsandDutiesof thePrincipal.

(I) ThePrincipalshallbe the ex-officioSecretarybothof the BoardandthePowers,Functions ExecutiveCommittee.and Dutiesof the Principal.

theirproceedings,clrculatctheminutesandkeeprecordsofthe BoardandExecutiveCommittee. (i) He shallbe in overallchargeof theSchool,exercisingimme- diatecontrolandsupervisionof all staff,andall powersnot specificallyreservedfor theExecutiveCommitteeor theBoard

elsewherein thisActshallbe exercisedby himon behalfof the

ExecutiveCommitteeandtheBoard.

students. (+)ThePrincipalshallhavepowertoincurexpenditurellptosuchextent as maybe determinedby the ExecutiveCommitteefromtimetotime.

Removalof dijJicul- ti:s. Powerof Boardto n.akeregulations, Procedureregarding21. resolutionetc.

A cts or Proceedingsof 23.

BoardandExecutive Committee110tto be invalidated. Repeal.

Schedule. Schedule

Statutory text

Typeof drawon thebasisof priceof ticket. Drawfor ticketshavinga priceuptoRe.1/- Drawfor ticketshavinga priceaboveRe.1/,anduptoRs.2/- Drawlor ticketshavinga priceaboveRs.2/-anduploRs.5/- Drawfor ticketshavinga priceaboveRs.5/-anduptoRs. 1 01- Drawfor ticketshavinga priceaboveRS.l01- anduploRs.20/- Drawfor ticketshavinga priceaboveRS.201-but lesstilanRS.50/- Drawfor ticketshavinga priceof RS.50/-andabove Compoundedrateper draw. Rs.S,OOO/- RS.10,0001- RS.15,0001- RS.20,000/- RS.25,000/- Rs.30,OOOI- Rs.50,000/- (4)(a) Thedealerof lotteryticketsliableto paytax under thissectionshallfurnishstatementsof eachdrawwithin sevenclaysfromthe dateof drawin the formand manneras maybe prescribed. (b) Notwilhstandinganythingcontainedin section11, suchdealershallfurnishquarterlyreturnswithinthirty daysIromthelastdayof theendof eachquarteralong withIhe proofof paymentof tax,in suchformand manneras maybe prescribed." Insertionof newitem in ScheduleII 3.In the saidAct,in ScheduleII, afterserialnumber200, the followingserialnumbershallbe added,namely,- "201Lotterytickets20%." RepealandSavings 4.(1)TheSikkimSalesTax(Amendment)Ordinance,2005 (OrdinanceNo.1of 2005)is herebyrepealed. (2)Notwithstandingsuchrepeal,anythingdoneor any actiontakenin exerciseof the powersconferredby or underthatOrdinanceshallbe deemedto havebeen doneor takenin exerciseof the powersconferredby or underthisActas if thisActwasin forceon the dayon whichsuchthingswasdoneor suchactionwastaken. BY ORDER. R,K.PURKAYASTHA,SSJS LegalRemembrancer-cum-SecretaryLaw Governmentof Sikkim,Gangtok FileNo.16 (82)LO/2005 (ii) in sub-section(4),for the words"twenty thousandrupees"the words"thirty thousandrupees"shallbe substituted. 13.In the principalAct,in sub-section(3) of section 28 for the words,"rupeesonethousand"the words"rupeestwentythousand"andfor the words,"rupeesfifty"the words"rupeesfive hundred"shallbe substituted. 14.In the principalAct,in clause(fb)of sub-section (4) of section28,afterthe wordsandfigures "undersection14A"the wordsandfigu res" section58 andsection15A"shallbe inserted. By Orderof the Governor. TashiWangdi,SSJS LegalRemembrancer-cum-SecretaryLaw. FileNo.16(82)LD/97-2004 GOVERNI\nENT EXTRAOI~DINARY PUBLISHEDBYAUTHORITY Gangtok Thursday,19thMay,2005 No.212 GOVERNMENTOF SIKKIIVI LAWDEPARTMENT GANGTOJ( No.6fLDfPf2005 Dated:15.4..200.~ NOTIFICATION ThefollowingActof the SikkimLegislativeAssemblyhavingreceivedthe assentof the Governoron 9th day of March,2005is herebypublishedfor generalinformation:- SH(KIMSALESTAX(AMENDMENT)ACT,2005 (ACTNO.6OF 2005) AN ACT furtherto amendandconsolidatethelawsrelatingto tile levyof tax on saleof goodsin the Stateof Sikl<im. BE it enactedby theLegislatul'eof Siki<irnin the fifty-sixthyearof theRepublicof Indiaas follows:- commencement (1) ThisActmaybe calledthe SikkimSalesTax(Amendment)Act,2005. (2)It extendsto the wholeof Sikktrn. (3)It shallcomeintoforcewitheffectfrom1 April,2005. Shorttitle, extentend Amendmentof section29. 2.(4) Notwithstandinganythingcontainedin the SikkirnSalesTax Act, 1983(herein afterreferredto as thePrincipalAct)the provisionsof the saidAct,shallin so far as they relateto thecommodities/productswhichfallunderthepurviewof provisionsof Sikkirn ValueAddedTaxAct,2005shallstandrepealed: Providedfurtherthatin so far as commodities/productsnot coveredby the provisionsof SikkirnValueAddedTaxAct,2005andare coveredby theprovisionsof SikkimSalesTax Act,1983shallaccorciinglyconiinueto be dealtwithandgovernedby the provisionsof this Act. By Order R. K. PURKHAVASTJ.I.,SSJS LEGALREMEIVlBRANCER-CUM-SECRETARY OOVC:RNMENTOF SH<I{IM,GANGTOK. F. No.16 (82)LD/2005. - SIKKIM GOVERNMENT GAZETTE 5}angtok EXTRAORDINARY PUBLISHEDBYAUT~ORITY Tuesday,20thSept~mber,2005 No.345 GOVERNMENTOF SIKKIM LAWDEPARTMENT GANGTOK No: 3/lD/2005 Dated:20/9/200S NOTIFICATION ThetOllowingAct of the SikkimLegislaliveAssernblyhavingreCGivGdthe assentof the Governoron 7th September,2005is herebypublishedfor generalinformation;- THESIKKIMSALESTAX(AMENDMENT)ACT,2005 (ACTNO.11 OF 2005) AN ACT turtherto arnGndtheSikkimSalesTax Act,1983, Be it enactedby the Legislatureof Sikkimin the Fifly-sixthyearof theRepublicof Indiaas follows:_ Shorttit/e,extent and 1.(1)ThisActmaybe calledthe SikkimSalesTax(Amendment) Act, 2005. (2)It extendsto the Wholeof Sikkim, (3)It shallcomeintoforceat once. Substitutionof sectionSA 2.In the SikkimSalesTax Act,1983,(hereinafterreferredto as the said Act)for Ihe existingsectionSA,thefOllowingshallbe SUbStituted, namely:- "SA(1)Everydealerdealingin lotteryucketsWhohasbeenregistered on applicationmadeunderSikkimSalesTaxAct,1983,for so longas his registrationremainsin force,is liableto paytax underthisAct. (2)Levyandrateson saleof tickets:_ Thetax payableby a dealeron saleo(lotterytickets,Whois liableto pay tax underthissectionon his taxableturnoverof sales,shallbe leviedat the cllr/'"'''1'11'>1hi~ 1:lJmh/p./urnOV{J(ot sal@s which represents3C1){l~of lottery THE SUBSEQUENT AMENDMENTS TO THE SIKKIM SALES TAX ACT, 1983 (ACT NO. 4 OF 1983) AMENDED AND UPDATED UPTO SEPTEMBER, 2005

PDF: pending for this language.

Schedule

Miscellaneous (<J. )

TheBoardmay,fromtimeto time,makeregulationsconsistentwiththis Act;

(b) (c) ( procedurefor holdingmeetingsof theBoard; (d) nominationandtenureof membersof ConsultativeCommitteesreferred to in section14;

the provisionsof thisAct,the correspondingrulesof the Governmentmay be followed,or followedto the extentthecircumsta.ncespermit:

All decisionsmaybe made,andresolutionspassed,by the Boardandthe ExecutiveCommitteeas far as possibleunanimously,andwherethere

havea secondandcastingvote.

at a meetingof the Boardor ExecutiveCommitteeshallas soonas possi- hie afterrelevantcircumstanceshavecometo his kno~ledge,disclosethe natureof hisinterestat suchmeeting,andthedisclosureshallbe recordedin theminutesof theBoardor ExecutiveCommittee,as the casemaybe, andthe membershallnottakeanypartin anydeliberation or decisionof the BoardorExecutiveCommitteewithrespectto that matter.

(e)

(a)anyvacancyin, or 'any defectin, theconstitutionof theBoard

or ExecutiveCommittee;

Ganglok,shallstandrepealed, B.R.PRADHAN, Secretaryto the Governmentof Sikkim LawDepartment, F. No.10 (28)/LD/83. PRINTEDATTHESIKKIMGOVERNMENTPRESS,GANGTOK.

SIKKI~1 "\ GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHEDBYAUTHORITY .•_, .•,-_. ----- ..... -..---...--....-.....,.~.--- ,------------~.--.---.--,-------------------------------- GangtokTuesday,29thSeptember1992No.119 GOVERNMENTOFSIKKIM LAWDEPARTMENT GANGTOK No:8/LD//1992. DatedGangtok,the 28thSeptember,1992 NOTIFICATION

Thefoilovl'ingAct0[' th~ Sikklm LegislativeAssemblyhavingreceivedthe assentof the Governor

on 2 FJday of September,1992,is herebypublishedfor generalirilorrnationj- THESIKKIMSALESTAX(AMENDMENT)ACT,1992. (ACTNo.8OF 1992) AN ACT Furtherto amendthe SikkimSalesTaxAct,1983, Be it enactedhy theLcgislatiycAssemblyof Sikkimin the Porty-thirdyearof theRepublicof Indi •• ,ISfollows:- Shorttitle extentand' commence- ment.

(I)ThisAct maybe calledthe SikkimSalesTax(Amendment)

Act,1991.

. Amendment2. of scctionr.

In section5 of the SikkimSalesTaxAct,1983in sub-section

, (I),in clause(c),for the words"fivepaise",the words"ten pai>c'~shallbe substituted. By orderof the Governor.

B. R.Pradhan

GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHEDBY AUTHORITY GangtokFriday,22ndApril,1994 NO.39 GOVERNMENTOFSIKKIM LAWDEPARTMENT GANGTOK No.2jLD/1994.

DatedGangtokthe .l lth April,1994.

NOTIFICATION

THESIKKIMSALESTAX(AMENDMENT ( ACT,NO.J OF'99+) AN ACT

ArnGlldmmcof sect Jon 2.

I.(I)ThisActMlaybe calledtheSikkimS~lesTax(Amend-

ment)Act,I ~H',. (1)It SiNHcomeintoforce~_~_'9H- 2.III section2 of theSlkkimSalesTaxAct,I 'IS}(ht,reinaf[1!rre- ferredto a¥ the prindpalAct),- (a)afterclause(a),the followingExplanationshallbe inser- ted,namely;- Shorttll1 ••• oJ ~mmm~mmt. "Explanat!on.-Transfer,delivery,.upply,sales-ordispoaalof goods

in ~ny of themannerreferredto In clause(rn)shallbe deemedto be in-

cludedwithinthemeaningof thisexp r-e ss ion ;""

(b) afterclause(b J the followingclauseshallbe insertednamely:- "{ba)"contractor"me-ansanvdealerwhoundertakesauv works- coctractfor cxecutlonandincludesa sub-contractor;"'

supplies,sellsor otherwisedisposesof goodsin anyof themannerreferred to io clause(rn)forcommission,remunerationorotherwise,forcash, deferredpaymentor ethervaluablecorisideration, shallbe deemedto be a dealerfpr thepurposesof thisAc-t."

(I}fortheexistingExplanation,thefollowingExplanerionshallbe substtruted,namely., "Explanation.• Theturnoverin eachyearsball(r.elude- (a)theamountsrealisedby a dealerby saleof surplus,unservicca- ble and discarded~oods,fixedor otherassets,of the business,by. productsandsubsidiaryproductsor mamJ.ctureOrprocessing.and

(b) theaggregateamountlor whichgoodsaretransferred,delivered.

supplied,soldc r c tlierwisedisposedof in any "f in the mannerreferred

toin c lause(rn)by a dealer;

"(re)"workscontract"meansandincludesanyagreement forcarryingout,forcash,deferredp~ym~ntc r othervaluable

conviderat io n ,theconstruetlon,fittingout,improve-

mentor repairc-f any bui lding,road,bridgeor otherimmovableproper!)'

or the installation,fittingout,improvementor repairof anymovablepro-

perty. Explanation.- A sub-contractforcarryinr;out.nyor all of the

+8.

Leyyoj t01011

tram!.rof pro- per~,in Bood" 'nvoJvedin the !xecarionif worksCOMracts.

Lev)' J tax(1n

the traoiferuf righttc use any 00d " Amendmentoj stct/oo13.

(2)[( a contractorpro yesto thesatisfactionof theCommissioner thattaxon theturnoveror goodssuppliedin thecourseofexecutionof workscontracthasbeenpaidby hissub-contractor,thecontractorshall notbe liableto paytaxagainOiltheturnoverof suchgoods,

(3)If a sub-contractcrprovesto the sat isfcctlcn of t he Commissioner

thatthe tax has actuallybeenpaidby his prmcipal contractoron the turnover of goodssuppliedin thecourseof executionof workscontract,thesub-

havetakenplacein Sikkim,if the goodsso transferredarc wichiothltState

not.

underthisActon histaxableturnoverin respector th e rightto useany

useany goodsfor anypurpose(whetheror notfor a specified,period)shall deemedtohavetakenplacein Sikkim,if suchgoods<0transferredate in theStateat thetimeof suchtransferirrespectiveof the placewherethe agreementforthetransferof rightto usethegoodsis made."

"(+a)If a registereddealerfailsto pr0veto the satisfactionof thepres- cribedauthorttv,thecorrectnessof thesalepriceof thegoodstransferred, delivered,supplied,soldor otherwisedisposedof in allYof themanner referredto in clause(m)of section2,thesaidauthoritymaydetermine thesaidpriceaccordingto thebestof its judgemeutsubjectto suchrules as maybe prescribed."

Insertionot ne«S.Aftersection,+ of theprincipalAct,thefollowingsectionshall rectionlfA.be inserted,namely D~duct1onof [ax "I+A.(I)Notwithstandinganythingcontainedillsectious14aDd at soure.frowIS, theStareGovernmentmayprcsrlbethateverypersonor anyspecified

uu. oj contrac-classof persons,makinganypaymentto contractorsas valuableconsideration

rers.for the transferof propertyin goods.whetheras goodsor in someether form,involvedin the executionof workscontracts,shalldeductsuchamount, as maybe prescribed.notexceeding[ourperccntumof thesaidpayment.

section28. (2)Themannerin whichthedeductionundersub-section(I)shall he made,the periodwithinwhichthe amountsso deducteds~"1Jbe remitted to theStateGovernment,theformin whichthecerrrficatcof deduction

(3)If a,ny personi';]ilsto deduct.or havingdeducted.f~ilsto remit to theStateGovernmentwithintheprescribedtime,theamountdcduLti-

ble undersub-section(I),he shallbe liablefor a penaltyof a sumnotexcee-

dingtwicetheamountdeductible.

(4)The amountdeductibleend actuallydeductedundersubsection

(I) andpenaltvleviedundersub-section(l) sha ll be deemedto be"taxfor the purposeof the Sikklm(Collectionof TansandPreHnticnol' Evasionul' <:/7 Paymentof Taxes)Act.'9~7,1987 6.In section18 of the principalAct,aftusub-section(I),the follow.

ingsub-sectionshallbe inserted,namely:-

"(Ia)Everyf('glstereddealerwhotransfers,delivers.<upplk'.

tureinvolvedill0nl'suchworkcontract:

aforesaiddo cumerusa t aD:'otherplacein theStall'of Slkkimur keepand

thissection.

"(talthe mannerin whichthepriceis to b,· determinedunder sub-section(4a)of section'3 i

(Ib)prescribingtherate01 tax , themannerof itsdeduction,

the timew+rhinwhichthe amountis 10be rcmlned andthe Iorrnof certifi-

Amenrlmentif section18.

By orderof theGovernor

B.R.Pradhan Secetarvto the Governmentof Sikkim, .LawDepartment.

F. No.16(4-o)LDj85'-9+.

PRINTEDAT THESIKKlMGOYT,PRESS,GANGTOK.

GAZETTE- EXTRAORDiNARY ._..__.__. .. ..R_UBLISREDBYA UTHOR.ITY GangtokThursday15thMay,1997 No.75 GOVERNMENTOF SIKKIM LAWDEAPRTMENT GANGTOK Dated:t he 30thAnr il. 199]. NOTlFJCATION

THESIKKIMSALESTAX(AMENDMENT)ACT,1997 (ACTNO4 OF 1997) AN ACT furtherto amendthe SikkimSalesTax Act,1983_

Shorttitleand commencement 1.

(1) ThisActmaybe calledthe SikkimSalesTax(Amendment)Act,1997 Amcndme nt or section5.
(2) It shallcomeintoforceon suchdateas the StateGovernmentmay,by notificationin the OfficialGazette,appoint

"fifteenpaisa"shallbe substituted.

Amendmentof section26. "(3 )(a)

i11ed!l11llersub-section(2),oronin fo rma t io n otherwise received,thepre scr ibc.dauthorityundersection13 orthe

givinga. reasonable__o.p.po.rtun i.ty.iof.Iac.arin g __to .. .Lhe.__o.wuer

paidor a d oq ua.tesecuritytothesatisfactio n of thesaid

Iasertiouof new section26l~'it u Providedthata timeof not less thansevendays

authoritymayseizethegoodsanddisposethemof by publicauctionand the sale proceedsshallbe appropriated rn the mannerprescribed:

by the consignoror Ihe consignee:in the Stareandthat

shallbe releasedas soonas thedueamountof tax. is paid."

;:tAftersection26 of the principalAct,the followingsectionshall

be inserted,namely> "26A.Inspectionandseizureof goodsstoredin the State. (1)Wheretheprescribedauthorityis satisfiedthatgoodsstored

the courseof importor export,it mayinspectthe gcdownor otherplaceINhere(he goodsare storedandcheckandverify the accountsmaintainedand alsomakea physicalverification ofthestockto ensuretha t theaccountshavebeen maintainedcorrectly.

n.R.PRADHA1'T, Secretaryto the Govt.of Sikkirn, LawDepartment. (FileNo.16(71)LD/78)

SIKKIM GOVERNMENT GAZETTE EXTRAORDINARY .PUBLISHEDBY AUTHORITY Gangtok,Tuesday,18thApril,2000 No.127 GOVERNMENTOF SIKKIM LAWDEPARTMENT GANGTOK No.6/L.OI2000 NOTIFICATION Datedthe17thApril,2000

THESIKKIMSAL.ESTAX(AMENDMENT)ACT,2000 (ACTNO.6OF 2000) AN ACT furtherto amendthe SikkimSalesTaxAct.1983.

andcornrnence- ment.

Amendmentof 2.In the SikkimSalesTaxAct.1983(hereinafterreierredto as the principalAct). section. in section5, in sub-section(1)"

(ii) In clause(C) ,forthe words'at suchratenot exceedingfifteenpaisein the

rupee",the words'at suchratesnot exceedingtwentypaisein the rupee,"

shallbe subsitutsd. Amendment3.In theprincipalAct.in section14 A. in SUb-section(1),for thewords"not of section14 A.exceedinglourperceniumof the saidpayment."the words"not exceedingeight

percentof the saidpayment".shallbe subsituted.

Amendment of ScheduleI andScheduleII.

4.In (he principalAct.for the eXistingSchedule!.andScheduleII. the following

Schedulesshallbe subsituiued,namely:-

(Seesection8) 1. BetelLeaves.

2. Books,Periodicals,JournalsandNewspapers,exercisebooks,educational

charts,mapsandInstrument,boxes.'globesandotherinstrumentsusedin -aducationalinstitutes.

6. Fresheggs.

10.Jaggery. 11.Unprocessedsalt. 12. Unprocessedcerealsandpulsesincludingriceandwheat. 13.Freshflowers. 14.FreshmilkandpasteurisedmilKotherthanpowderedor condensedmilk. 15.Vegetablesseed·Plantingmaterialslike seed,seedlings.suckers.nursery plantsusedfor raisingcrops. 16.HandloomWoven a)HandlOomKhadiproductsexceptthosemadefromsilk yarn b)I(hadi/handloomgarments. C)l.ocallyproducedhandicrafts. 17.Khandsari. 18.Organicmanure. 19.Flourincludingatta,suji andmaida. 20.Wheelchairs.crutchesandsuchotherarticlesusedby handicappedpersons, 21.Glassbangles. 22.Livestockincludingpoultry. 23.Ncn-Judiclalstamppapers.Cartridgepapersoldby Govt.treasurythrough stampvendors. 24.Rawcotton. 25.TextbOOKS. 26. Exercisebooksfor educationalpurposes. 27. Lifesavingdrugs.namely:- (I) ANTIDOTES a) Atropine b)Oxlms-Pralidoxlrns

• Obidoxime c)Naloxone d)SodiumCalcium.adetate(EDTA) f)DirnerCaprol(BAL) g) Penicillamine h) AmylNitrateandothers.

(II) CARDIACSTIMULANTS a)Adrenaline b)Dopamine "I I..
(III) FIBRINOLYTICAGENTS a)Streptokinase b)Urokinase c)Ateplase(PA) (IV)STERIODS a)Dexamethasone p)Hydrocortisone (v)ANALEPTICS a)Nikethamide b)Doxapram
(VI) DRUGSFORHYPERTENSIVEEMERGENCIES a)Dlazoxlde b)SodiumNitroprusside (vII)ANDRENERGICCRISIS a)Phentolamine b)PhenoxyBenzamine (VIII)ANTITOXINS a)TetanusAntitoxin b) GasGangreneAntitoxin c) . DiptheriaAntitoxin d)Antisnakevenom e)Antl-D-Immunoglobulin(Human) f)AntirabiesHyperimmuneSerum (~X)INTRAVENOUSFLUIDS a)NormalSaline b)Dextrose-5%,10%,25% c)Dextran d)Hemacaelandothers 28.ANTIT.B.DRUGS a)Ethambutol(Iablel) b)Isoinazld(tablet/syrup) c)Refampicin(injection) d)Streptomycin(injection) e)Pyrizinamlde(lab let) 29.RubberandplastiC!chappel,sandalanoshoeswithMRPof Rs. 200/-or less. 30.Turmeric. 31.Tamarind 32Sugaras definedin the CentralExcisesandSaltAct,1944(1 of 1944)excluding lmpcrtao-svqarin all forms. 33.all varletlesof cottonfabrics,manmadefabricsandwoollenfabricsexcluding importedvariellesof suchfabrics. [ Explanatlon:-Theexpression"cottontabrics","manmadefabrics"and ''woollenlabrics".shallhavethe samemeaningsas are respectivelyassignedtothem in the CentralExcisesandSaltAct,1944(1 of 1944) excludingimportedvarietiesof suchfabrics].__.__ I' 34.Tobaccoas definedundertheCentralExcisesand Salt Act, 1944(1 of 1944).

35. Renewableenergydevices,andspareparts.

36.Cookedfood. 37.AgriculturalImplements.

38.Poultryfeed,Cattlefeed,Pig feed,FishfeedIncludingfeedadditiveslike

nutrients,medicinesor supplementsof suchfeed.

39.Rapeseedoil andPalm/Palmoleonoil.

SCHEDULEII (SeeSection5) 1. Mustardoil andmixtureof mustardoil.

2. Vehiclesof all typesdrivenor operatedby petroVdieselor electricalenergy

exceptthosespecifiedelsewherein thisSchedule. 3. Declaredgoods. 4. Edibleoils andoil casesotherthanMustardoil, Rapeseedoil, Palm/Palmoleon

6. Cuminseed. 7. Brandedbread.

11.Bonemeal. 12.Chemicalfertilizers,pesticides,weedicidesandinsecticides. 13.Oresandminerals. 14.Ice.

15.All typesof Yarn.

16.Charcoal. 17.Rawwool.

1B. Hosierygoods.

19.Branoil.

20.Spongeiron ..

21.HOPEpacks. 22.GI·plpe. 23.Starch. 24.Garlicandginger. 25.Maizeproducts. 26.Safetymatches. 27.Cardamom. 2B.GingeliOil. 29.Handpump/waterpumpandoil engines.

30,Aluminiumin all its formsnamely;aluminiumingots,slabs,bars,rods,pipes.

iubes.wires,coilssheets,plates,circies.sections.channels,angles,[olsts, extrusions,includingaluminiumscrapsbut excludingaluminiumfoils. 31.Informationt~Qhnology(IT) products.namely:computers.computerperipheralS. ..p:',

digitalelectronicequipments,communicationequiprnents.electroniccompo- nents,IT softwareotherthanthosespecifiedelsewherein the Schedule. 32,Industrialinputs:- (a)Nonferrousmetalviz Sulphurandzinc. (bbelting,' (c)bearing, (d)all typesof chemicalsand intermediatechemicalsincludingbarytes,hydrogen peroxide,siliconcarbide,lime,causticsodaincludingwaxand paraffinandferro silicon. (e)dyesandchemicals, (I)ferroalloyandsuperalloy, (g)transformer, (h)polystyrene, 33.Bulkdrugsotherthanthosespecifiedelsewherein thisschedule. 34,Blanketof all kinds,quilt,quiltcoverandquiltrazaioetats. 35,Orange. 36. Pollutioncontrolequipments. 37.Sand,stonechipsandstOMS. 38.Butterandghee. 39.Fruits,vegetablesandspicessuchas pastes,squashes.juices,pickels,jams andjellysprocessedor manufactured'In Sikkim. 40.Sewingthread. 41.Napaslabs, 42,Kerosene. 43,Vanaspati(vegetableghee) 44,Firewood. 45,Rawsilk. 46.Beedileaves, 47,PackingmaterialsincludingHOPEbagsCorrugatedboxesandcontainers, 48.De-oiledcake. 49.Vegetableoil. 50.Solventoil. 51. RCCsleepers. 52.Filters.

53. Agarbatti

54.Tiles. 55.Caramics. 56.Suitcases 57. CastIronCastings. 58.SurgicalInstruments.

59,All typesof electricalgoodsincludingfansbut excludingTransformers.

60. Tannedleatherandleathergoods. 61.Paperandpaperpulp. 62.Sareefalls. 63.All kindsof bricksincludingrefractorybric~.

64. Printingin\<.

67.Stainlesssteel. 68.Milkfoodandmi.lkproducts. 69.Sewingmachines.

70. Nut powder.

i'1.F'lasks.

72. Explosives.

73.Bladesandrazorsetc. 74.Timber. 75. Drugsandmedicinesotherthanlife savingdrugsand anti-tuberculosisdrugs(as

79. Nutritionfood.

80. Hosepipes.

81.Sweetmeat.

84.Tof1ee.chocolate.biscuitsandconfectionery. 8S.Cake,pastries,cocoaproductsincludingchewinggums BS.Toothpaste.toothbrush.toothpowder.mouthwashanddeodorants. B7.Batteriesandpartsthereof.

88.AIItypesof furniture.

B9.Camphor.

90. ElectricalbulbsandtubelightsIncludingvapourlamps.halogenlampsof all

varietiesanddescriptions.

91. Photographicgoods.

92. Tyresandtubesandflapsof lyresandtubes.. 93.Foam. 94.Electronicgoodsotherthanthosespecifiedelsewherein the Schedule. 95.Cookin9gas(LPG). 96.Buildingmaterialssuchas plywoodandcement. 97.Paintsandcolours. 98. Dieseloil.

hardandsoltboardsandpanelsas wellas asphalticroofings. 102.AIItypesof cablesandelectricalwires. 103.Firefightingequipmenta...

t04.Cerealsandpulseswhensoldin sealedcontainersincludingpolypackets. t 05. Articlesof foodsanddrinksincludingsweetandsweetmeatwhensold:---"

(a)lin the' threestar,fourstarandfive starhotelsas recognisedby the Ministry

of Tourism,Governmentof IndiaJSikkim.

(b) In placesotherthan(a) abovewhensoldin sealedcontainer,or packet includingpoly1henepacket. 106,Foodpreservatives,foodcolorsandfoodflavouring,essences. 107.Hardwaregoodsspecifiedas hardwaresunderthe NotificationNo. 8321ST/111 3096Dt: 16.12.86. tOa.JolntingpowerandSITUmixturefor layingtilesandchipsanddeodorants. 109.Kiranagoodsandspiceswhensoldin sealedcontainersor polythenepackets. 11O. Mercury. 111.Mosquotorepellents. 112.MagnesiumCarbide/Carbonate. 113.Manlharigoodsspecifiedas "maniharigoods"underNotificationNO.832/ST/111 30960t:16.12.86. 114.Lubricantsincludinglubricatingoil, brakeoil, greaseandengineoil. 115.0pticalgoodsnamelyspectacles.sunglasses.. goggles,lensesandframes. includingattachments. 116.Pipesandpipefittingsof all varitiesincludingcasing,otherthanGI pipe. 117.Rollingshuttersandcollapsiblegateswhetheroperatedmanually,mechanically or electricallyandtheirpartsandaccessoriesthereof.

120.Stoves,thatIsgas stoveandkerosenestoves,Gasmetalliccylinder,Gasmantie, partsandaccessoriesthereof. 121.crucorv,Coffeebeans.seedrawor toasted. 122.Ohana-choor,dalmut.friedpotatochips.friedgramwhensoldin sealedcontainers includingpolypackets. 123.Fruits,vegetablesandspicessuchas pastes,squashes,juices,pickles,jams andjellysprocessedor manufacturedoutsideSikkim.

124.lnstantmix suchas jamoonmix.idli mix.ice-creammix,jellymix andthe like.

samberandrasampowersand pastes,masalapowersand pastes.currypower andpastessuchas softdrinkconcentrates(otherthansoftandvegetables concentrates)whetherin liquidor powerorcrystalformwhensoldin bottles, tins,cans,or in anycans.iorin anykindsof sealedcontainers.

125.Watertankandstoragetankof all varietiesanddescription.

126.Toysotherthanelectronictoys. 127.Motorparts,accessoriesandcomponentsthereof. 12B.Stationeriesincludingthe itemsspecifiedunderNotificationNo.8321ST/11/3096 dt: 16.12.86. 129.Glazedearthenware. 130.Chinawareincludingcrockery. 131.Gypsumof all formsanddescriptions. 132.Acids.

133.Colrproductsof all kinds.

134.Bulldozers,tractors,excavators,pipelayers,wheelladenscrappers,mobile cranes,powertillers,earthmovers,dumpers,dippersandpartsand accessories/componentsthereof. 135.ltemsof goodsnot specifiedby nameor descriptionotherthanthosespecified in SCheduleI andScheduleII andby anyotherNotifications. 136.Weatherproofingcompounds. 137.Fireworks. 136.Fursandskins. 139.Liftsandelevators. 140.Marbleandmarbletitles. 141.Sandalwoodandoil. '142.Telephoneincludingcellularandmobilephones,pagersandparts/accessories thereof. 143.Typerwriters. 144.Cutlery. 145.PreservedFoodarticles.

146.Silkandsilk fabrics

147.Vacuumcleaners. 148.T.V.VCRandC.DandVCP. 149.Teleprinters. 150.Transmissionwiresandtower. 151.Voltagestabilizers. 152.Washingmachines 153.Wirelessequlpments. 154.Alrconditioner. 155.Armsandammunition. 156:Articlesof StainlesssteelotherthanthosespecifiedelsewhereIn the Schedule. 157.Carpets. 158.Cushionandmattress. 159.Electronictoys. 160.Fancyleathergoods 161.Musicalinstrumentsandequipments. 162.NonAlconoticdrinks,thatis to say mineraiwater,aeratedwaterincludingsoca water,softwaterwhetheror not flavouredor sweetenedandwhetheror not

containingvegetablesor fruitjuiceor fruitpulpwhen.soldin bottles,tins,cans

or In anykindof sealedcontainers. 163.Halr011. 164.Syntheticgems. 165.Calculatingmachines. 166.Cigarettecasesandlighters. 167.Cinematographicequipment. 16B.lvoryproducts.

16.a..AiU:ko.ulatorsandair coolers.

_____17.Q,.Glal;swareotherthanglassbangles..

Aepeaiand Saving. 171.Naphtha. 172.Sparkplugs. 173.Rubbergoodsotherthanrubberchappals,sandalsandshoeswithMRPof Rs.200/-or less. 174.Cosmeticsandsoaps. 175.Adhesives. 176.PVCarticles. 177.Laminateclsheets. 178.Oxygenandgas. 179.Aeronautics. lBO.Watchesandciocks. 181.ACSRconductors. 182.Refrigerators. 183.Radios,spareparts,accessoriesandcomponentsthereof. 184.Loudspeakers/publicaddresssystems. 185.Duplicating/addressprintingmachines. 186.Binocularsandtelescopes. 187.Discantenna.sparepartsandaccessoriesthereof. , 88. Photocopiers. le9.Granitestoneswhetherpolishedor unpolished.polishedcuddapahstones. slabsandtiles. , 90.lndustrialgas 191.Petroleumproductsincludingmotorsprit.aviationandturbinefuel. 192.Liquor. 193.Narcotics. 194.Molasses.: 195.Rectifiedspirits. 19B.Bullion. 197.Goldarticles. 198.Preciousstones. 199.Silverarticles." 5(1)TheSikkimSalesTax(Amendment)ordinance.2000(OrdinanceNo.1of 2000) is herebyrepealed.

(2) Notwithstandingsuchrepealanythingdoneor anyactiontakenunderthe Ordinanceso repealedshallbe deemedto havebeendoneor takenunderthe correspondingprovisionsof thisAct. By Orderof the Governor, T.O. Rinzing, Secretaryto theGovt.of Slkklm, Law Department. F. No.16(~~)..LD/77-~~O I SII(KIM GOVERNMENTGAZETTE EXTRAORDINARY PllBLISHEDBY AUTHORITY Gangtok,Monda!,.12thNovember,2001 --~~~----------- GOVERNMENTOFSIKKIM LAWDEPARTMENT GANGTOK. No.414 No.121LD/2001 Dated: 12.11.2001 NOTIFICATION The followingAct r-, the SifJdmLegislativeAssemblyhavingreceivedthe assentoftheGovernor on 6th day of November.:001is Mrebypublishedfor generalinformation:- THE.SIKKIMSALESTAX(AMENDMENT)ACT2001 ACTNO.12 OF 2001 AN ACT furtherto amendthe SlkklmSalesTax Act,1983. ,Be it enactedby the LegislatureoltheSikkimin the Fifty -Secondyear of the Republicof India as tollows> Shorttitleand1.(1) ThisAct may be calledthe SikkimSalesTax(Amendment)Act. 2001. ,commencement.

(2). It shallcomeinto forceat once.

! I Amendmentof ScheduleI

2. In the SikkimSalesTax Act, 1983,(hereinafterreferredto as the said Act).

in ScheduleI•• (I)the followingshallbe omitted.namely:- "36. Cookedfood;

39. RapeSeedoil and Palm/Palmolionoil";

(ii)serialnumbers37 and 38 shallbe renumberedas serialnumbers~5 and 37 respectively; <ii)afterserialnumber37 as so renumbered.the followingshallbe added•. namely:-. "38. Artificiallimbs.

42.PlainWater.

43. AluminiumUtensils."

Amendmentof Schtldulllil

3. In the said Act. in ScheduleII. -

.(i)In serialnumber4. the words"otherthanMustardoil" shallbe omitted;

(II)In serialnumber10, afterthe words·UtensilsandKitchenwares·,the words"excluding aluminiumutenstls"shallbe inserted, (iii)In serialnumber26, afterthe words"Safetymatches",thewords"excluding handmadesafetymatches"shallbe inserted, (Iv)for serialnumber31, andthe entriesrelatingthereto,the followingshallbe substituted, namely:- "31,InformationTechnologyproductsas follows,namely:- 84.69Word.processingmachinesandelectronictypewriters. 84.70Electroniccalculators. 84.71Computersystemsandperipherals,electronicdiaries. 84.72Partsandaccessoriesof wordprocessingmachines,electroniccalculators,electrical typewriters,computersystemsandperipherals,electronicdiaries. 85.01DCmicromotors/steppermotorsof an outputnot exceeding37.50watts. 85.03Partsof HSN85.01for Itemslistedabove. 85.04Un-interruptedpowersuppliers(UPS)andtheirparts. 85.05PerlT)anentmagnetsandarticles,intendedto becomepermanentmagnets(Ferrites). ·t 85.17Electricalapparatusfor linetelephonyor linetelegraphyinclu(jjrglinetelephonesetswith cordlesshandsetsandtelecommunicationapparatusfor cur,nt linesystemsfor digital linesystems,videophones. 85.18Microphones,multimediaspeakers,headphones,earphonesan .. canbinesof micro- phones/speakersetsandtheirparts. 85.20Telephoneansweringmachines. 8'5.22Partsof telephoneansweringmachines. ·85.23Preparedunrecordedmediafor soundrecordingor similarrecordingof otherphenomena. '85.24I.T. Softwareon anymedia.

85.25Transmissionapparatusotherthanapparatusfor radiobroadcastingor TV broadcasting

transmissionapparatusincorporatingreceptionapparatus,digitalstill Imagevideocameras. .85.27·Radiocommunicationreceivers,radiopagers. 85.29(i> Aerials,antennasandtheirparts.. (ii},Pa,.:t~f ltansat 85.25andB5.27listedabove. 85.31LCDPqonels,LEDPanelsan °partsthereof. 85:32'ElectMcalcapacitors,fixedvariableor adjustable(Pre-set)andpartsthereof. 85.33ElectricalresistorsinollXlingrheostats~dotentiometersotherthanheatingresistors. 85.34Printedcircuits.

85.36Switches,connectorsan 0' flaysfor upto5 amps,at voltagenotexceeding250volts,

Electro·hlcfuses. 85.40Data/graphicdisplaytubes,otherthanT.V.picturetubesandpartsthereof. 85.41Diodes,transistorsandsimilarsemiconductordevices,photosensitivesemiconductors devicesIncludingphotovoltaiccellwhetheror not assembledI modulesor madeup Into panels;light emittingdiodes;mountedplszo-electriccrystals.

85.42ElectronicIntegratedcircuitsandmicroassemblies. 95.43Signalgeneratorsandpartsthereof. 85.44Opticalfibrecables. 90.01Opticalfibreandopticalfibrebundlesandcables. 90·.13Liquidcrystaldevices,flat paneldisplaydevicesand partsthereof. 90.30Cathoderay oscilloscopes,spectrumanalysers,cross-talkmeters,gainmeasuringinstru- ments;distortionfactormeters,psophometers,net workandlogicanalyzerandSignal analyzer: (v)in serialnumber161,afterthe words"musicalinstrumentsandequipments",the words 'excludingindigenoushandmademusicalInstruments",shallbe inserted. (vi)afterserialnumber199.thp followingserialnumberand the entriesrelatingtheretoshallbe added,namely:- " 200CookedFoed". By Order, T. D. Rlnzlng, Secretaryto the Covt.of Slkklm, LawDepartment. F. No.16(82)LD/2001.

lnsertionof new section58 "composite tax on works. contract". chargesnot involvinganytransferof propertyin goods, actuallyincurredin connectionwiththe executionof workscontractor suchamountscalculatedon the

basisof thirtypercentof the valueof workscontract,if

theyare not ascertainabletromthe booksof accounts maintainedandproducedby a dealerbeforethe

taxableturnover".

4. In the principalAct,aftersection5A,the following

sectionshallbe inserted,namely,:-"58(1) Notwithstandinganythingcontainedin section4A, section11 andsection~4A,everycontractorreferred

to in sub-section(ba)of section2, may,subjectto such

restrictionsandconditionsandinsuchmanneras may

be prescribed,at his option,insteadof payingtax in

accordancewithsection4A andsection14A,pay,on

specify:

14Aandthe rulesmadethereundershallapply.

(2) A contractor,exercisingoptionundersub-

section(1) shall,so longas the optionremainsin force,

not be requiredto maintainaccountsof his business underthisAct or the rulesmadethereunderexceptthe recordsin originalof the workscontract,extentof their executionandpaymentsreceivedor receivablein relationto suchworkscontract,executedor under execution.

(3) TheStateGovernmentmayprescribethatevery personor anyspecifiedclassof persons,makingany paymentto contactorwhohasexercisedoptionunder situatedin Sikkim,anylocalbody,anyauthorityor

timeof creditof suchsumto the accountof the dealer

notifiedunderthisAct fromtimeto time.Theamount

Stateor CentralGovernmentDepartmentsor aforesaid

section(1), the deductingauthorityshallgranta certificateto the dealerin the prescribedform andshallsenda copythereofto the concerned authorityof the CommercialTaxOfficewithin whosejurisdictionsuchsaleor supplyis made.

authorityalongwiththe returnsas a proofof paymentof salestax.

Governmentwithinfifteendaysfromthe dateof

RevenueandExpenditure,Governmentof Sikkim.

adjustment,as the casemaybe, showingthe

detailsof deductionof salestax,to the

concernedCommercialTaxOffice.

the salestax liabilityof the dealerandshall constitutea goodandsufficientdischargeof

deposited.

Amendmentof section22 Amendmentof section23 Amendmentof section28 Amendmentof section28

Governmentwithinthe stipulatedtime,the amountdeductibleundersub-section(1), he

11 . Providedthatno penaltyunderthissub- sectionshallbe imposedunlessa reasonable opportunityof beingheardis givento such person.

Taxes)Act,1987(7 of 1987). In the principalAct,in the firstprovisoto section

22, for the words"a rupee"the words"tenrupees"

andfor the words"fivehundredrupees"the words "onethousandrupees"shallrespectivelybe substituted. In the principalAct,in section23, - a. In sub-section(1),- 1. afterclause(h),the followingclause shallbe inserted,namely:- "(ha)fails, havingoptedfor compositetax,to pay

words"twentythousandrupees"andfor the words"onehundredrupees"the words"twohundredrupees"shall respectivelybe substituted; 12.

Amendmentof section10 Amendmentof section11 Omissionof section12 Amendmentof section14 Insertionof new section15A goods(whetheras goodsor someotherform)involved in the executionof workscontractshallfurnishwithin fifteendaysfromthe dateof signingof the contract/ letterof intentsuchinformationas maybe prescribed, to the assessingauthorityunderwhosejurisdictionthe contractor'splaceof businessis situated.Failureto do so shallentaila penaltynot exceedingfivehundred rupeesper dayof defaultafteraffordingsuchpersona reasonableopportunityof beingheard.

words"penaltyof rupeesfifty"shallbe substituted;

b. afterthe firstprovisothe followingprovisoshallbe

inserted,namely:- "Providedfurtherthatif the dealerhasfailedto pay tax for the periodduringwhichbusinesswascarried out withoutobtainingregistration,interestat fifteen percentper annumshallaccrueandbe chargedon the entireamountof tax determinedby the assessing authorityas payablefromthe dateof commencement of the businesstill the dayprecedingthe dateon which the dealer'sregistrationtakeseffectandsuchinterest shallbe treatedas it weretax underthisAct andshall be paidby the dealerin the prescribedmanner".

7. In the principalAct,in sub-section(3) of section11, for

the words"notexceedingrupeesfive"the words"not exceedingrupeesfifty"shallbe substituted.

the words"tenpercentper annum",the words"fifteen percentper annum"shallbe substituted. 10. In the principalAct,aftersection15, the following sectionshallbe inserted,namely:-"15A(1) Notwith- "0 d.f standinganythingcontainedin anyotherlaw orcontact e ucuori0.. tax at sourceto the contrary,anypersonor anyspecitiedclassof fromthepersonsresponsibleto payanysumto anydealerfor paymenttosaleor suppliesmadeby it to the Stateor Central dealer".Governmentincludingdepartmentof otherStates,

SIKKIM GOVERNMEN1- GAZETTE· EXTRAORDINARY PUBLISHEDBYAUTHORITY GangtokMonday 12thJanuary,2004 No.4 GOVERNMENTOFSIKKIM LAWDEPARTMENT GANGTOK NO.12/LD/P/2004Dated:7.1.2004. NOTIFICATION

THESIKKIMSALESTAX(AMENDMENT)ACT,2003 (ACTNO.12 OF 2003) AN ACT furtherto amendthe SikkimSalesTaxAct,1983. Be it enactedby theLegislatureof Sikkimin the Fifty-fourthYearof the Republicof India-asfollows:-

Shorttitleand1. (1) ThisActmaybe calledthe SikkimSalesTax(Amendment)Act,2003.

commencement

(2) It shallcomeintoforceat once. Insertionof newsection5A

"Lumpsum paymentin lieu of thetaxon lottery tickets", SA.Anydealerdealingin lotteryticketswhereprizesareofferedon the

basisof lasttwodigitnumberprintedon the bodyof the lotteryticketandthe

drawsof suchLotteriesare heldeitheron weekly,fortnightlyor monthlybasis,

shallbe liableto paysalestax per drawas per the rateas specifiedin "Schedule

III..

Insertionof newSchedule"'

3.In the saidAct,afterthe existingScheduleII, the followingScheduleshall

be inserted,namely:- "ScheduleIII SerialNo. Typeof Draw Rateper Draw 1. Weekly/fortnightly/monthlydrawon lotterieswhereprizesare offered on the basisof lasttwodigits. Rs.10,000/- (Rupeesten thousand)" By Order.

T. D. RINZING,

Secretaryto theGovt.of Sikkim, LawDepartment. 16(82)LD/2003 Printedat SikkimGovernmentPress,Genqtok.

SIKKIM GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHEDBY AUTHORITY Gangtok October,2004 NO.6/LD/2004 Tuesday, No. 409 26th GOVERNMENTOF SIKKIM· LAWDEPARTMENT GANGTOK Dated:15.10.2004 .NOTIFICATION ThefollowingAct of the SikkimLegislativeAssemblyhavingreceivedthe assentof the Governor on 4th dayof October,2004is publishedfor generalinformation.- THESIKKIMSALESTAX(AMENDMENT)ACT,2004 (ACTNO.6OF 2004) AN ACT furtherto amendtheSikkimSalesTaxAct,1983.

Be it enactedby the Legislatureof Sikkimin the Fifty-fifthYearof the Republicof India,as follows:

ShorttitJe,extentand commencement Amendment of section2 Insertionof provisoto section4A(1)

1. (1) ThisAct maybe calledthe SikkimSalesTax

(Amendment)Act,2004.

(2) It extendsto the wholeof Sikkim. (3)It shallcomeintoforceat once.

words"immovablepropertyor the"andbeforethe word "installation",the followingwordsshallbe inserted, namely:-"fabrication,manufacture,processing modification,erection,commissioning".

Insertionof new section5C "informationof awardingof works contract". thissection,shalldeducttowardspaymentof lump

contractexecutedby himandremitthe amountsso deductedto the StateGovernment.

(4) If anypersonfailsto deductor havingdeductedfailsto remitto the StateGovernmentwithinthe prescribed time,the amountdeductibleundersub-section(1) and

sub-section(3), shallbe liablefor penaltyof a sumnot

exceedingtwicethe amountdeductible.

(5) Theamountdeductibleandactuallydeductedunder sub-section(3) andsub-section(4) shallbe deemedto be a tax for the purposeof the Sikkim(Collectionof TaxesandPreventionof Evasionof Paymentof Taxes)Act,1987(7 of 1987).
(6) Theprescribedauthoritymay,for the purposeof ascertainingthe deductionor paymentof tax in appropriatemannerandfor evaluationthereof,require anycontractor,includinga contractornot registered underthisAct,to producebeforehimanyof the relevantdocumentsmaintainedby the contractorand

or to furnishanyinformationconnectedwiththe works

executedby suchcontractor,subjectto sub-section(2) of thissection,andthe contractorshallcomplywith suchrequirements.

(7) Subjectas aforesaid,the relevantdocuments shall,at all reasonabletimes,be opento inspection,

searchandseizure,if needbe, by the prescribedauthority

or anypersonappointedto assisthimundersub-section

(1) of section3. Theprovisionslaiddownundersub-

section(5) of section18 shallapplyin caseof seizureof

the documents".

5. In the principalAct,aftersection56,the following

sectionshallbe inserted,namely:- "se. Anypersonenteringintoanycontract/letterof intentwithanycontractorfor transferof propertyin

51. No.

Illustration:- A dealersellingfivehundredticketsshallbe liableto pay twentypercenlof salepriceof the fivehundredticketssold, as salestax.

(3) Compoundedrateof tax on saleof lotterytickets:- (a)Anydealerof lotteryticketsregisteredunderthisAct

andliableto paytax on salesmadein the Stateof

Sikkim.may,at his option,paythetax in lieuof tax

payableundersub-section(2) of sectionSA at such

compoundedrateas prescribedin the Schedule appendedherewith.

(3) shanbe paidby the dealerto the Governmentin the manneras maybe prescribed. (c)Anydealerwhointendsto opt for paymentunderclause
- (a) of sub-section(3) shallmakean applicationfor permissionto the Commissionerin suchmanneras maybe prescribed.

(d)Alterverificationas maybe deemednecessary,the

Commissioner,if satisfied,maygrant,permissionto the applicanlwhoappliesfor permissionunderclause

Schedule

Typeof drawon thebasisof priceof ticket.

Drawfor ticketshavinga priceuptoRe.1/-

Drawfor ticketshavinga priceaboveRe.1/,anduptoRs.2/- Drawlor ticketshavinga priceaboveRs.2/-anduploRs.5/- Drawfor ticketshavinga priceaboveRs.5/-anduptoRs. 1 01- Drawfor ticketshavinga priceaboveRS.l01- anduploRs.20/-

Rs.S,OOO/- RS.10,0001- RS.15,0001- RS.20,000/- RS.25,000/- Rs.30,OOOI- Rs.50,000/- (4)(a) Thedealerof lotteryticketsliableto paytax under thissectionshallfurnishstatementsof eachdrawwithin sevenclaysfromthe dateof drawin the formand manneras maybe prescribed.

(b) Notwilhstandinganythingcontainedin section11, suchdealershallfurnishquarterlyreturnswithinthirty daysIromthelastdayof theendof eachquarteralong withIhe proofof paymentof tax,in suchformand manneras maybe prescribed." Insertionof newitem in ScheduleII

"201Lotterytickets20%." RepealandSavings 4.(1)TheSikkimSalesTax(Amendment)Ordinance,2005 (OrdinanceNo.1of 2005)is herebyrepealed. (2)Notwithstandingsuchrepeal,anythingdoneor any

actiontakenin exerciseof the powersconferredby or

underthatOrdinanceshallbe deemedto havebeen doneor takenin exerciseof the powersconferredby or underthisActas if thisActwasin forceon the dayon whichsuchthingswasdoneor suchactionwastaken. BY ORDER. R,K.PURKAYASTHA,SSJS LegalRemembrancer-cum-SecretaryLaw Governmentof Sikkim,Gangtok FileNo.16 (82)LO/2005

(ii) in sub-section(4),for the words"twenty thousandrupees"the words"thirty thousandrupees"shallbe substituted. 13.In the principalAct,in sub-section(3) of section 28 for the words,"rupeesonethousand"the words"rupeestwentythousand"andfor the words,"rupeesfifty"the words"rupeesfive hundred"shallbe substituted. 14.In the principalAct,in clause(fb)of sub-section

(4) of section28,afterthe wordsandfigures "undersection14A"the wordsandfigu res" section58 andsection15A"shallbe inserted. By Orderof the Governor. TashiWangdi,SSJS LegalRemembrancer-cum-SecretaryLaw. FileNo.16(82)LD/97-2004 GOVERNI\nENT EXTRAOI~DINARY PUBLISHEDBYAUTHORITY Gangtok Thursday,19thMay,2005 No.212 GOVERNMENTOF SIKKIIVI LAWDEPARTMENT GANGTOJ( No.6fLDfPf2005 Dated:15.4..200.~ NOTIFICATION

SH(KIMSALESTAX(AMENDMENT)ACT,2005 (ACTNO.6OF 2005) AN ACT

commencement

(1) ThisActmaybe calledthe SikkimSalesTax(Amendment)Act,2005. (2)It extendsto the wholeof Sikktrn. (3)It shallcomeintoforcewitheffectfrom1 April,2005. Shorttitle, extentend Amendmentof section29. 2.(4) Notwithstandinganythingcontainedin the SikkirnSalesTax Act, 1983(herein

afterreferredto as thePrincipalAct)the provisionsof the saidAct,shallin so far as they

relateto thecommodities/productswhichfallunderthepurviewof provisionsof Sikkirn ValueAddedTaxAct,2005shallstandrepealed:

Providedfurtherthatin so far as commodities/productsnot coveredby the provisionsof

SikkirnValueAddedTaxAct,2005andare coveredby theprovisionsof SikkimSalesTax

Act,1983shallaccorciinglyconiinueto be dealtwithandgovernedby the provisionsof this

Act. By Order R. K. PURKHAVASTJ.I.,SSJS LEGALREMEIVlBRANCER-CUM-SECRETARY OOVC:RNMENTOF SH<I{IM,GANGTOK. F. No.16 (82)LD/2005. -

SIKKIM GOVERNMENT GAZETTE 5}angtok EXTRAORDINARY PUBLISHEDBYAUT~ORITY Tuesday,20thSept~mber,2005 No.345 GOVERNMENTOF SIKKIM LAWDEPARTMENT GANGTOK No: 3/lD/2005 Dated:20/9/200S NOTIFICATION

ThetOllowingAct of the SikkimLegislaliveAssernblyhavingreCGivGdthe assentof the Governoron 7th

September,2005is herebypublishedfor generalinformation;- THESIKKIMSALESTAX(AMENDMENT)ACT,2005 (ACTNO.11 OF 2005) AN ACT turtherto arnGndtheSikkimSalesTax Act,1983,

Be it enactedby the Legislatureof Sikkimin the Fifly-sixthyearof theRepublicof Indiaas follows:_

Shorttit/e,extent and 1.(1)ThisActmaybe calledthe SikkimSalesTax(Amendment) Act, 2005.

(2)It extendsto the Wholeof Sikkim,

(3)It shallcomeintoforceat once. Substitutionof sectionSA

namely:- "SA(1)Everydealerdealingin lotteryucketsWhohasbeenregistered on applicationmadeunderSikkimSalesTaxAct,1983,for so longas

THE SUBSEQUENT AMENDMENTS TO THE SIKKIM SALES TAX ACT, 1983 (ACT NO. 4 OF 1983) AMENDED AND UPDATED UPTO SEPTEMBER, 2005