The Sikkim Transport Infrastructure Development Fund Act, 2004

(1) This act may be called the Sikkim Transport Infrastructure Development Fund Act, 2004. (2) It extends to the whole of Sikkim. (3) It shall come into force on such date as the State Government may, by notification, appoint. (1) This Act may be Called the Sikkrm Transpo.t lrl.astrLclu,e 0eve opment Fund (Amendmeni) Act, 20T l. (2) It extends lo the whole of Sikkm (3) It shallcorne into force at once.

In this Act, unless the context otherwise requires,- (a) cess means the cess levied and collected under section 4; (b) "fund" means the Sikkim Transport Infrastructure Development Fund established under sub-section (1) of section 5; (c) "goods" means the goods specified in column (2) of the First Schedule; (d) "notification" means a notification published in the Official Gazette; (e) "prescribed" means prescribed by rules made under this Act; (f) "Schedule" means a Schedule appended to this Act: (g) "State Government" means the Government of Sikkim.

(1) The State Government shall, by notification, appoint an authority (hereinafter referred to as the prescribed authority), and shall appoint such other person being the officers of the State Government, to assist the prescribed authority as the State Government may think fit for carrying out the purposes of this Act. (2) The prescribed authority and the persons appointed under sub-section (1) to assist him shall have jurisdiction over the whole of Sikkim. (3) The persons appointed to assist the prescribed authority shall exercise such powers as may be delegated to them by the prescribed authority. (4) The prescribed authority and the persons appointed to assist him under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. (5) No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist him for any thing which is in good faith done or intended to be done under this Act or the rules made thereunder.

(1) Any person or authority or corporation, estabiished by o. under any slatLrle or any state or central Government undeftakjng, who is iable to pay cess under thls Act, shall register under lh; Actwilhin two months kom the commencement ol business or comrercial.acr.v'l.qs,-ir r,1e For.r and 'nanne as may oe Prescribeu. (2) Any person or autho.ity or corpo.arion, or a1y unde akrng 'eterreo to rn sJbisection (1 ) w'lose brsiness or commercidl activj es las commenced belore th's sect o1 ca/ne nro force shall register u rd-;r this Act wirhin two months f.orr the date of enforcenleIit oIlh.is section or enforcement of the rules made thereunder, whichever is later. (3) The prescribed auihority may allovi registratlon beyond the t me orescribod il sub-seclion (1) ard sub-seclion (2), for a reasorab,e spaa ot tirre i'l_e :s satis,ied that lhe applicanr was p-evented to register himself due to valid rbasons: Provided thatany person whofails to register ln terms ofthisseoilon shallbe liable ior penalty noi exceeding Rs. 500 per day o, default that shafl be imposed aiter providing an opportunlty of being heard to such person.

If the prescribed authority is not.satisJied luiih the accour.rts of pqrchases, saleq ret-umsfunished afid pqyfirents oJcess made bythe person registered oraccounts iurnished and payments madebyan unregistered person, ilany, such prescribed aulhority may ma-ke summary as.sessmenl.on such person within three yeaas fromlhe date of retu rns ,u rnished orpayment of cess made, and for this purpose the pr.escribed authority may cause the personlo produce allrelevani and necessary books of accounts or may make best judgmenl assessment if ihe person iails to produce books of accounts: Provided thal any excess payrnents of cess rnade by any person underthjs Acl shall after assessment, be iefunded or appropriated,to any outstanding dues or fllture iiabitity ol cess: Provided iurther that an appeal against any of the order ol the sub-ordinate prescribed althority shall lie to ihe next higher prescribed authority withio 45 (forty {ive) days ol passing oi the order agalnstwhich appealis inlended to be p.eierred:provided also tnai any appeal p'€ie(ed as pe. second trroviso slall be disposed oti by ihe Appellate Ailthority within a period oi one yearirom the date of filing ol such appealor withln such extended time as lhe orescibed authority at.ows wh:ch sha I not be r.ore than six months ai one instance.

It shalibe lale,ful for any p rescribed a uthority to demand by notice, any of the documenls, from any registered or unregistered persons, pertaining tothe purchases and salesofihe goods liable lor cess !nder this Act, which are maintained under the Sikkim Saies Tax Acl, 1983 or the Sikkirn ValLte Added Tax Act,2OO5 or any olher laMi governing the tax on sales and purchases of goods, or to inspect business premises oi such persons al any reasonable tirne but not betore sun rise and aJter sun set: Provided that the p rescribed authority may after provtding an opportunity of being heard, impose a penally nol exceeding Rs. 25,000 on the person who fa ls to lurnish the documents reierred to in this section.

The declaralion during traospodation oi consignments ol goods made in the Check Posts set up in Sikkim, in the Forms and manners as prescribed in the Sikkim Sales Tax Act, 1983, or the Sikkjm Value Added Tax Act, 2005, or under any other aw Ior the time being in lorce, shal be deemed to have been declared for the purpose otthis Act, too.

(1) There shall be levied and collected, for the purposes of this Act, a cess on every sale or self consumption, or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities, by importing from outside the State, by making purchase or otherwise, in Sikkim by any person or the State or Central Government including department of other States situated in Sikkim, any local body any authority or Corporation, established by or under any statute and any State or Central Government undertaking, of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in Sikkim, at the rate specified in the corresponding entry in Column (3) of the said Schedule. (2) The cess leviable under sub-section (1) shall be payable by the person or the State or Central Government including department of other States situated in Sikkim, any local body, any authority or Corporation, established by or under any statute and any State or Central Government undertaking, who sells or consumes for self or utilizes for commercial purpose or consumes in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities, such goods in Sikkim. (3) The person or the Government or the body or the organizations referred to in sub-section (2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person, in the prescribed manner pay the full amount of cess before furnishing such return. (4) The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale or self consumption or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities, of the goods under any other law for the time being in force in Sikkim. (1A). The State Government, lf satislied to do so in p!blic inlerest, may by noiitication amend, add to oralterthe items specified or revise the rate or rates of cess prcscribed in the First Schedule to this Act. Provided that if any person required to r!rrnish returns with proof of payments under this sub-section fails to do so without reasonable cause, he Shallbe liable for penatry not exceeding Rs. 50 per day of defa!lt in filing reurns and/or making payments that shall be imposed after providing such person an opportunity of being heard (Note: Also contains textual amendments to section 4 sub-sections (2), (3), and (4) as per page 6 text).

(1) There shall be established for the purposes of this Act a fund to be called the Sikkim Transport Infrastructure Development Fund (2) The fund shall be under the control of the State Government and there shall be credited to the following:- (a) any sum of money credited under section 6; (b) any sum of money credited under section 7; (c) any sum realized by the State Government in carrying out its functions under this Act or in the administration of this Act: (d) any fund provided by the Central Government for the creation, development, maintenance or improvement of transport infrastructure; (3) The balance to the credit of the fund shall not lapse at the end of the financial year. ln the said Act, in the First Schedute, fo.lhe existing rales of cess as speciiied in column (3), the fo owing shall be substituted, Famelyt- " Bupe6s three per litre.", "Bupees two and fifty palsa per Iitre."

The proceeds of the cess levied under section 4 shall first be credited to the Consolidated Fund of Sikkim and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds to the fund from time to time after deducting the expense of collection, for being utilized exclusively for the purpose of this act.

The State Government may, after due appropriation made by the State Legislature by law in this behalf, credit in the fund, by way of grants or loans such sums of money as the State Government may consider necessary.

The fund shall be utilized for:- (a) the creation, development, maintenance or improvement of transport infrastructure, including roads, bridges and flyovers; (b) the improvement of traffic operations and road safety; (c) the purposes of such other projects as may be prescribed.

The State Government shall maintain proper accounts and other relevant records in such form and in such manner, as may be prescribed.

The State Government shall administer the fund and take such decisions regarding investment in projects of transport infrastructure, traffic operation and road safety as it considers necessary.

(1) The State Government may, by notification, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all, or any of the matters which under any provisions of this Act are required to be prescribed, or to be provided for, by rules.

The Sikkim Sales Tax Act, 1983 shall be amended in the manner specified in the Second Schedule to this Act.

(See section 4) Sl. No. (1) Name of goods (2) Rates of Cess (3) 1. Motor spirit commonly known as petrol - Rupees two per litre. 2. High-speed diesel oil - Rupees two per litre.

1. In the Sikkim Sales Tax Act, 1983 (hereinafter referred to as the said Act), in section 2, in clause (e), after the words "charged as "cash discount"" the words and figures "plus any sum charged as "Sikkim Transport Infrastructure Development Fund Act, 2004"" shall be inserted. 2. In the said Act, in section 6, for the words "any goods or class of goods may be taxed", the words "any goods or class of goods as applicable, may be realized", shall be substituted.