SCHEDULE

[See section 4]

Entry Sl. no. Class of persons Rate of tax(Proposal) I II III 1. Salary and wage earners- such persons whose monthly salaries or wages are- (i). Rs. 20000 or less Nil (ii). Rs.20001 or more, but less than Rs.30001 Rs. 125 per month (iii). Rs 30001 or more, but less than Rs.40001 Rs.150 per month (iv). Rs.40001 and more Rs.200 per month 2. (a) Legal practitioners including solicitors and notaries public. (b) Medical practitioners including medical consultants and dentists. (c) Directors (other than those nominated by Government) of companies registered under the Companies Act 1956 (1 of 1956) and under the Registration of Companies Act, Sikkim, 1961. (d) Technical and professional consultants including architects, engineers, chartered accountants, actuaries, management consultants and tax consultants, where the annual gross income of the persons mentioned above is- (i) Rs. 25000 or less Nil (ii) Rs. 25001 or more but less than Rs.35001 Rs.100 per annum (iii) Rs. 35001 or more but less than Rs. 60001 Rs.150 per annum (iv) Rs. 60001 or more but less than Rs.75001 Rs.200 per annum (v) Rs.75001 or more but less than Rs.85001 Rs.300 per annum (vi) Rs.85001 or more but less than Rs.95001 Rs.400 per annum (vii) Rs.95001 or more but less than Rs.110000 Rs.500 per annum (viii) Rs.110000 or more but less than Rs. 170001 Rs.1000 per annum (ix) Rs.170001 or more but less than Rs.180001 Rs.1500 per annum (x) Rs.180001 or more but less than Rs.270001 Rs.2000 per annum (xi) Rs.270001 and above Rs.2500 per annum 3. Postal agents under the National Savings Scheme or Chief agents, principal agents, special agents, insurance agents and surveyors or loss assessors, registered or licensed under the Insurance Act, 1938 (4 of 1938), where the annual gross income of the persons mentioned above is-. (i). Rs.25000 or less Nil (ii). Rs 25001 or more but less than Rs.35001 Rs.100 per annum (iii). Rs. 35001 o more but less than Rs. 60001 Rs.150 per annum (iv). Rs. 60001 or more but less than Rs.75001 Rs.200 per annum (v) Rs.75001 or more but less than Rs.85001 Rs.300 per annum (vi). Rs.85001 or more but less than Rs.95001 Rs.400 per annum (vii). Rs.95001 or more but less than Rs.110000 Rs.500 per annum (viii). Rs.110000 or more but less than Rs. 170001 Rs.1000 per annum (ix). Rs.170001 or more but less than Rs.180001 Rs.1500 per annum (x). Rs.180001 or more but less than Rs.270001 Rs.2000 per annum (xi). Rs.270001 and above Rs.2500 per annum Explanation.- For the purposes of the entries against serial nos. 2 and 3, “annual gross income”, in relation to a person, means the aggregate of the amounts of fee, remuneration, commission or any other charge, by whatever name called, relating to his profession or calling in the State of Sikkim, receivable by him during the immediate preceding year. 4. (a) Members of recognized Stock Exchange Rs.1000 per annum (b) Remisiers recognized by a Stock Exchange Rs. 250 per annum 5. (a) Estate agents or promoters or brokers or commission agents or del credere agents or mercantile agents Rs.1500 per annum (b) Contractors of all descriptions engaged in any work-such contractors whose gross business in a year is- (i) less than Rs. 1,00,000 Nil (ii) Rs.1,000,00 to Rs.2,00,000 Rs.150 per annum (iii) Rs.2,000,00 to Rs.5,00,000 Rs.300 per annum (iv) Rs.5,000,00 to Rs.20,00,000 Rs.500 per annum (v). Rs.20,00,00 to Rs.50,00,000 Rs.1000 per annum (vi). Rs.50,00,000 to Rs.1 crore Rs.1500 per annum (vii). Rs.1 crore to Rs. 2 crores Rs.2000 per annum (viii) Above Rs. 2 crores Rs. 2500 per annum 6. Clearing agents, customs agents Rs.2000 per annum 7. (a) Owners of Subcribers Trunk Dialing (STD) or International Subscriber Dialing (ISD)-Situated in Gangtok Town (including Development area, Deorali, Tadong, Sichey, Siyari) Rs.400 per annum (b) situated in other area (excluding rural areas) Rs.200 per annum (c) Persons engaged in courier services Rs.2000 per annum (d) Signal provider, cable operator, and cable hirer, in television network, and their agents Rs.400 per annum 8. Dealers as defined under the Sikkim Sales Tax Act, 1983 and the Sikkim Value Added Tax Act, 2005, whose annual gross sales turnover is- (i) less than Rs.1,00,000 Nil (ii) Rs.1,00,000 to Rs.2,00,000 Rs.150 per annum (iii) Rs.2,00,000 to Rs.5,00,000 Rs.300 per annum (iv) Rs.5,00,000 to Rs.20,00,000 Rs.500 per annum (v) Rs.20,00,000 to Rs.50,00,000 Rs.1000 per annum (vi) Rs.50,00,000 to Rs.1 crore Rs.1500 per annum (vii) Rs. 1 crore to Rs.2 crores Rs.2000 per annum (viii) Above Rs.2 crores Rs.2500 per annum 9. Owners or lessees of petrol/diesel filling stations and service stations and agents and distributors including retail dealers of liquefied petroleum gas (who are not covered by any other entry of the Schedule) Rs.2500 per annum 10. (i) Owners or occupiers of distilleries, breweries and bottling plants Rs.2500 per annum (ii) Licensed foreign liquor vendors Rs.1500 Per annum (iii) Warehouse owners/licencees Rs.2500 per annum (iv) Owners or occupiers or lessees of residential hotels of three-star category and above Rs.2500 per annum (v) Licensed country liquor vendors and owners or occupiers or lessees of residential hotels below three-star category Rs.1500 per annum (vi) Owners of eateries, non-residential hotels, fast food centers. Explanation- entries i to vi above shall be applicable provided they are not covered in any other entries in the Schedule. Rs.500 per annum (vii) Owners, lessees or licencees, as the case may be, of- (a) nursing homes and pathological laboratories Rs.2500 per annum (b) cinema houses and theaters Rs.2500 per annum (c) video parlours, video game centers or play stations, video halls and video rental libraries, pool parlours Rs.1000 per annum (d) health clinics Rs.1000 per annum (e) tours and travel agencies Rs.1000 per annum (f) cyber cafes Rs.1000 per annum (g) transport firms, companies or agencies Rs.2500 per annum 10A. Owners, lessees or licencees, as the case may be, of- (a) carpentry, plumbing, wielding and electricians, Rs. 250 per annum (b) mobile photo units, photo studios and still photography Rs. 500 per annum (c) (i) motor garages (running conventionally), motor driving schools, Rs.1000 per annum (ii) motor garages running with modern technologies/equipments Rs. 1500 per annum (d) audio recordings and editing studios Rs.1000 per annum (e) video filming Rs. 1000 per annum (f) cinematic moving pictures or feature filming Rs.2500 per annum (g) adventure sports Rs. 500 per annum (h) holiday homes Rs. 1000 per annum 11. (a) Owners, licencees or lessees, as the case may be, of premises let out for social functions Rs.1000 per annum (b) Owners or occupiers of cold storages Rs.2000 per annum 12. Owners or lessees of- (a) beauty parlour Rs.1000 per annum (b) health resorts, gym centers and aerobic centres Rs.1000 per annum (c) hair-dressing saloons Rs.500 per annum 13. Holders of permits granted under the Motor Vehicles Act, 1988, for transport vehicles, which are adapted to be used for hire or reward. Where any such person holds permit or permits for any taxis including goods vehicles, trucks or buses- (a) in respect of each taxi Rs.500 per annum (b) in respect of each truck or bus Rs.1000 per annum 14. (a) Individuals or institutions conducting chit funds and lotteries Rs.500 per annum (b) Authorized stockists or distributors of lottery tickets Explanation- items no. a and b in this entry 14 shall apply provided they are not covered in any other entries of this Schedule Rs.2500 per annum 15. Banking companies as defined under the Banking Regulation Act Rs.2500 per annum 16. (i) Companies registered under the Companies Act, 1956 and under the Registration of Companies Act, Sikkim, 1961 and engaged in any profession, trade or calling Rs.2500 per annum (ii) Partnership firms when engaged in any profession, trade or calling.Such firms whose gross annual turnover is- (a) less than Rs.1 lakh Nil (a) Rs.1 lakh to Rs 2 lakhs Rs. 150 per annum (b) Rs. 2 lakhs to Rs. 5 lakhs Rs, 300 per annum (c).Rs.5 lakhs to Rs.20 lakhs Rs.500 per annum (d). Rs.20 lakhs to Rs.50 lakhs Rs.1000 per annum (e). Rs.50 lakhs to Rs.1 crore Rs.1500 per annum (f). Rs.1 crore to Rs. 2 crores Rs.2000 per annum (g) Above Rs.2 crores Rs.2500 per annum Explanation- this entry no.16 shall apply provided they are not covered in any other entries of this Schedule. 17. Owners, licencees, or lessees as the case may be, of tutorial homes and training institutes of any description, when engaged in any profession, trade or calling. Explanation-For the purpose of this entry, “training institutes” engaged in any cultural, social or welfare activity shall be excluded. Rs.1200 per annum 18. Persons, other than those mentioned in any preceding entries, Not exceeding Rs.2500 per who are engaged in any profession, trade, calling or employment, annum as may be fixed by and in respect of whom a notification is issued under section 4 of notification this Act

Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.