Amendment status not verified — confirm the current text below against the official source.
Name of goods (2) Motor spirit common y known as pekol H gh-speed diesel ol By Order Rates of Cess (3) Rupees two per litre. Rupees two per litre' R.K,Purkayastha,SSJS Legal Remembrancer-Cum Secretary, Law Department File No. 16(82)LD/P/2005 S,G.P,G " 103 /Cazette/ 150 Nos/ Dt:- 1 ,4.2006. GOVERNMENT SIKKIM EXTBAORDINARY PUBLISHED BY AUTHORITY GAZETTE Ganglok Thursday 21st AFiit;-761i GOVERNI ENT OF SIKKII\4 LAW DEPARTMENT GANGTOK NOTIFICATION No. 199 oatedt 211412011 No. 5/LD/P/1 1 Short title, '1. extent and commencement lnsertion of new 2i CHAPTERnIA and sections 3A, 38, 3C and 3D . _T^e'o towilg Acl passeo by the Sikkim Leg.stai ve Asserrbty a^d havirg received the assenl o'lhe Go,,e,ror on 30' day ol Marcn, 20 I i is he,eby pLbrisheo tor g"r"ruin;o;.;;;;.- THE SIKKIM TFANSPORT INFRASTRUCTUBE DEVELOPI\4ENT FUND (AMENDTi,lENT) ACT! 2011 (ACT NO. 5 OF 2011) #, iurther to amend the Sikkim Transpoit lnirastruiiure Development Fund Act, 2004. . . 8e t enacted by the Legistature o, Sikkim in the Sixty"first year of the Bepubtic ot tndia, as Tris Acr may be Called the Sikkrm Transpo.t lrl.astrLclu,e 0eve opment Fund (Amendmeni) Act, 20T l It extends lo the whole of Sikkm ll shallcorne into force at once. ln the Sikkim Transport lnfrastructure DeveLoprnent Fund Act, 2004, {hereinafter referred to as the,,said Act,,) , after section 3, under CFAPTEB-1, and oefore Crapter- ll, lhe to o\iring new CHAoTEB aro sectiol34, sectio- 38 section 3C ard seclton 3D shalLbe inserted, nametyi- "cHAiTER.IIA Regisiralion 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 (1) (2) (3) 3A (1) !t'" ' 12) comrercial.acr.v'l.qs,-ir r,1e For.r and 'nanne as may oe Prescribeu.; . - ; / :[.::. 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. 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 rbasonsl Providedthatany person whofails to register ln terms ofthisseoilon shallbe liable ior penalty noi exceeding rupees five hundred per day o, default that shafl be imposed aiter providing an opportunlty of being heard to such person. ]f 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: 2 (3) Assessment, retund and appeal