Definitions

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.