The SIKKIM VALUE ADDED TAX ACT 2005
sikkim · 2005
- S. 1Shoft title, extert and commencement: (l) l his Act may be called Thc Sikkim value Added Tax Act
- S. 2—
- S. 3Connuerciitl 'lhx Authorities
- S. 4ln the sa d Acl, ln section 4,_ (1) for sub_sect on (2), the foLlowing sr
- S. 5—
- S. 6ln lhe pr ncipatAcl, afte
- S. 7ln the pr nclpal Act, after Section 30, the Iollow ng section sha I be rnsejled, namety; r'30A
- S. 8—
- S. 9—
- S. 10r' (1) Notwithsranding anyth ing contained in sub section (4)' the Commissioner may wheretlle goods seized under sectior
- S. 11Amendment ol 12
- S. 12Nil 1 per cent 4 per cent 4 percent I2
- S. 13—
- S. 14—
- S. 15—
- S. 16—
- S. 17Ccmpounding of tax liability in case ol Works Contract iB
- S. 18Information of awarding of Worl(s Contract
- S. 19—
- S. 20—
- S. 21—
- S. 2423 (iii) after clause (ii), ihe IolovJing claL
- S. 25—
- S. 26RegistratioD of dealers - (l) Subject to lhe otherprovisions oflhis Chaplel
- S. 28Se( urity to be l'urnishcd in (ertain casei- (l) The presc
- S. 29—
- S. 30—
- S. 33Exemption f
- S. 35—
- S. 36Collection oftax only b] dealers liable to pay tax- (1) \o cieeler'
- S. 37ielevant to
- S. 38—
- S. 39—
- S. 42—
- S. 43—
- S. 45(2)
- S. 46—
- S. 47—
- S. 48—
- S. 49(2
- S. 50(l) 12 (2) pe6on whoholds o
- S. 51& i$r qEn\ NerrYl rdi
- S. 52—
- S. 53—
- S. 55—
- S. 57(7) Tax invoice shall be issued in tr iplicate
- S. 58(1) 12) 48 (l) Ifan)dealerliabletogethisaccountsaudiledunde
- S. 59j is 6a 6i1
- S. 60fl) 49 (2) (3) (4) dealer, being aconsignee or consignor
- S. 61—
- S. 62—
- S. 63—
- S. 64—
- S. 66person carrying such goods, 1br inspection, at irny place wifiin hisiuisdiction and the prov isions ofsub-secaor t2
- S. 68—
- S. 69—
- S. 71—
- S. 72—
- S. 73Appeal against assessmert
- S. 75The appeill pending i'ol more than five yea$ ftom dte appoi0ted day under thc Sikkim Sale,( Act, l9E3
- S. 76(
- S. 79Revision to Iligh Court- (l) An assessee who is dissatisfied $/ith thc decision of tl
- S. 80—
- S. 81C)ffences and penalties: - ( 1) Whocver
- S. 83Compounding ofotrfences: - (1) Subjecl ro such conditio
- S. 85Retrrrn! etc
- S. 86—
- S. 87—
- S. 88—
- S. 89—
- S. 90such clealer undel lhis Act,irnd in the event olany change oisuch mlnager (n-olhcr olliceN' the dealelshallsend a
- S. 91—
- S. 92(1) '74 rl) a3) lithe Lans feree
- S. 93Canccllation of registratioD and ttaDsfer of business I ' (1) The prescihe
- S. 94Barto proceeding in Civil Court:' (1) No assessment ma
- S. 95—
- S. 96—
- S. 97Powertomake rules: " (1) The State Govenrment may, by notification in the Ollicial Gazetle make rules for ctmying out th
- S. 98—
- S. 99TransitionalProvisions '100
- S. 100—
- S. 101—