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/- 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