Amendment status not verified — confirm the current text below against the official source.
For the purposes of this Act, the Government shall levy, on premises situated in an area where sewerage service is made by it, ,1 tax. at such rate not being less than one per cent. [end not more than ten per cent. of the assessed annual value of the premises as the Govern merit may, from time 10 time, by notification, specify and different rates of tax may be specified for different areas after taking into consideration the economic condition of the people residing in that area: ' , Provided that no such tax shall be levied and collected in any area where such tax is already being collected by any local authority under the provisions of any Sikkim Law. 7.' (\) For the purposes of section 6, annual value means five per cent. of the market value of the premises: Provided that the annual value in the case of pre- mises occupied by the owner himself, shall be deemed to be twenty per cent. less than the annual value other- wise determined under this section. 5 (3) unlawfully obstruct the flow of, or flush, draw off at divert or take sewage from any works belonging to the Department; or (4) obstruct any officer or staff of the Department in dis- charge of his duties under this Act and the rules made thereunder or refuse or wilfully neglect to furnish him with the means necessary for the making of any entry, inspection, examination or inquiry thereunder in rela- tion to sewerage works.