Amendment status not verified — confirm the current text below against the official source.
The declaralion during traospodation oi consignments ol goods made in the Check Posis 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." ln the said Act, in section 4, after sub-section (1), the following sub-section shall be inserted, namely,- "(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." ln ihe said Act, in sub-section {3) oi section 4, the lo owing Proviso shall be inserted, namely:- "Provided that it any person required to r!rrnish returns with proof of payments under this sub-sectjon fails to do so without reasonable cause, he Shallbe liable for penatry not exceedlng rupees fifty 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.,, 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.,, (R.K. Purkayastha) SSJS L,R-cLrm.Secretary, Law Depa menl. File No. 16 (82) LDnTi 11 THE SUBSEQUENT AMENDMENTS TO THE SIKKIM TRANSPORT INFRASTRCTURE DEVELOPMENT FUND ACT, 2004 (ACT NO. 2 OF 2004) AMENDED AND UPDATED UPTO APRIL, 2011.