Vidhi Codex

The Sikkim Transport Infrastructure Development Fund Act, 2004

The Sikkim Transport Infrastructure Development Fund Act, 2004

Infrastructure200418 sections

This Act establishes a transportation infrastructure development fund in Sikkim by taxing specified goods through a cess. It applies to any person, authority, or corporation responsible for paying this tax, requiring them to register with designated officials. The prescribed authority assesses payments, conducts audits, and can impose penalties for non-compliance or failure to register. The law provides refunds for overpayments and allows appeals to higher authorities within 45 days. The Act ensures transparent fund management while protecting officials from liability for actions taken in good faith.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Cess authorities
  4. 3A. Registration
  5. 3B. Assessment, refund and appeal
  6. 3C. Production of documents, inspection of business premises and Penalty for non-Production of documents
  7. 3D. Declaration of goods made in the Checkposts under other Acts to be deemed as declared under the Act
  8. 4. Incidence of cess, rate thereof, payment of cess and furnishing return
  9. 5. Establishment of fund
  10. 6. Crediting of cess to the fund
  11. 7. Grants and loans by State Government
  12. 8. Utilisation of Fund
  13. 9. Maintenance of accounts
  14. 10. Administration of fund
  15. 11. Power to make rules
  16. 12. Amendment of Sikkim Sales Tax Act, 1983
  17. First Schedule. First Schedule
  18. Second Schedule. Second Schedule

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