Declaration of goods made in the Checkposts under other Acts to be deemed as declared under the Act

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.