Amendment status not verified — confirm the current text below against the official source.
. , w thout prejudice to the provistons oj sub-section (5),,, (it) in sub-section (4), after ihe words ,verify the returns', and before the words ,?elerred to,', lhe words,,or qLranerly abstract statement,, shalLbe inserted i iiv) exist ng sub-seciion (5) shal be omitted i (v) ailer sub-seciion (5) as so o.nitted, the tolowlng sub-section shall be inserted, namely,- '(5) The acco!nts, records, reglsteis, statements, and/or documenls relerred to in thls section oT elsewhere in the Act, shalt be, subject to section 42, malniained for a perrod of six years.,' Amendment ot 26. ln the said Aci, in section 55,- secllon 55 (a) clause (a) ol slb-seciion (2) shal be omifled; (b) in sub-seciion (9), forthe words,'flvo years,, the words,,s x years',, shall be substitui-.d l (c) after sub-section (10), the to owing new sub section shall be inserted, narne y,- "(11) ll a dealerorperson required Llnderthis secllon to prov de orlssue lax lnvoice or retail lnvoice, as the case may be is tound no1 compty ng wlth the provisions of this section, the prescribed aLtlhority sha I irnpose upon him a pena ly of a sum not exceeding fifty percentum ot the value of the goods so d \rithout providing or issu ng tax lnvoice or retail invoice, to the purchasers ' n the said Act, n section 56,- before the opening words "Every dealer", the words,,Subjecl to the provisions of section 42" shallbe insefied; ior the words "five years" ihe words, ',six years,' shall be subst iuted. Amendment of 27. lnserllon ot 28. (i) (i) Amendment oi 29. lnsertion ol 30. n the sald Act, afler sectlon 59,1he fo lou/ing new sectjon shal be insefied, namelyi- "59A,Penalty tor non-maintenance of accounts, records or documents- Any dealer or person whoever iails to ma ntain the accounls or records or documenls requ red under this Chapter or under the Act, and in cases where a penalty lor default ls not prescribed spec ticaLty in the reLevant seciion, shall be liable Ior a penally oi a sum noi exceeding rupees ien rhoLgand._ every ilstarce: Provided lhat an oppo(unlty of belng heard shall be provided to the defaulling dealer or person be,ore imposlng the penalty." ln the said Act, in section 60A, the,ollowing Proviso sha be nseded narae y:. 'Provided lhat any transporler, carrier of goods or lransporting agent caffying on business without valid ce.tiiicate of enrolment shal be able lor penalty nol exceeding five thousand rupees thai shalL be rnposed atier providing an opportunity of being heard, and when the oltence is a continuing one wlth a dai y fine ol rupees fifty d!r ng the continuance ol the oftence." ln the said Act, aller section 64, theiollowlng newsection shallbe inserled, namely:- Amendment oi 31. "64A.Survey and verif ication- (1) For the purpose of idenlilying dealers who are liab e to pay tax at the rates specllied in the Schedule lo the Acl or compounded tax under the Act or lhe tax under section 26A, but have registered as composiie dealers or remained unlegistered, or lor verificat on of documenls in ihe buslness premlses, ol any k nd requiled 1o be rnainlained by lhe dealers underthe Act or siock oi goods IoI sales kept in a store or godown or warehouse, whether declaled or nol, the Commissioner shal from ume to iime cause to be Lrndeataken or any authorlzed prescribed aLrthority may unde(ake a sLrrvey oJsuch cornposite dealers or !nregislered dealers, orheshallcause to be conducied or any authorized prescribed authofily may conduct an nqulry, as the case maY be. ,2) _neiorrss'onero'tleaLlnc'zeopesc'oeda ll-o'I/'rE\ oy nolce 'eqL,re a 'y rio'maI o' o' pa1:cJ a15'roa an) oelso' o- deale o' c ass ot d"d'ers ori.a_spo Le or p'o\ oers ol publc ul , I es a_d I na'cral :"lst LLIlon i1c Jd'ngoa_L'_gcorpan;esw_c' ne 5o'l_eopi' o'ltt4 oerelevd-tand useiLrLior lhe purpose ol survey or verilicaUon (3) For the pllrpose of survey or veriilcalion, the Commlssjoner or any authorized piescrlbed althorlty enter any p ace oi business oi the p€rsons or dea e s re'erreo lo ._ s lb seuL'o_ ('l our-g Il e roJ's a1 /'tk'cl Lt'e bus:1ess soper o-,ncaseo'eryot^e-olace onyatte_s-rrsea']d be'o'e sunset: Provided lhai any person, proprieior or employee aitending or helping ln the business shall- (a) provide all necessary facilliy to lnspect such books oi accounls or olher ' iocuments as lhe Commissloner or the aulhorized arJthorily may requ re' (b) atford necessarylac lilyto checkorverilythe cash, stockorothervaluable arlicle or thlngs whlch may be !ound therein, and (c ) iurnish such informal on as may be requlred as to any n]atler which may be uselul for or re evant, to any proceedings under this Act' (4) The Commiss onel or any authodzed prescribed authorhy may seize any accounts or docL.lments lrom the dealer or class oi dealels ot any pelson relerred to ln sub'seciion ('l) or in Proviso to sub_section (3), and the provisions olsection 63 shallmutalis m!iandis applyior makingthe seizures (5) Any dealer or class o1 dealers or any person noi providing inlolmatlon or iacillties required underlhls s eclion wltho ut a ny valid and reasonable cause' shal arnount to obstr!ctlon in discharge oJ the laMul allhority and liable 10r actlon under any other law ior ihe time belng in force." ln the said Act, in section 65'' jn slrb"sectlon (2),- /i 'n caLSe la) a'te'l e wotos sgned by Ine consgro' ano be:o e the woros'oI goods ca'red.' lne wo,ds "o-I'e co']sgree' as ILe caso Tav be," shall be lnsefied i 'i) r.causeror ahe'Ihewo-os a'.yoho'o'ace a'dbe'oel1e ^oos''b!a4 or'icer' lorIne 'vo'o) wh'.so eoLireci' I'e woros //nenoi'ecteo'sl-aiL be substituled (lii) ailer cla!se (e), ihe {ollowing new sub'sectlon sha I be inserled' name y:- ' ' '12a; anV perion whoever brings goods from oulside Sikkim lor any purpose;thelwise than for sale lnto S kk m or lol sale 01 which no lax is ;ayable under the Act, shall rnake declaration of the goods so imported I section 66 sectlon 69 of 32 ot 33. 34 belore the authorit es in the Check post in the Forrn by whateve. name I may be ca led, and in such manner as provided tn lh s section or as Prescribed: Provlded thai ihe provisions ol this section, sect on 66, sect]on 67, section 68andsection69shal apply irrvar ably torthe import ol goods nto Sikkirn refe.red to in this cla!se". n the said Acl n section 66,alter the word and j glrres ,sectlon 6C,, and belore the words and the J g!res "or section 7T ' the words and lioures or section 65" shal be inserted ln the said Act in section 69, ln the marginal heading,- aiter the word and the fgures 'section 60", the words, liqures and punctuationrnark'crSectlon65orseclion7T, asthecasemaybe,, sha be inse ed ln the sa d Act, nsectjonT2, nclause(b) oi sub-seclion (1), atlerthe words 'to lurn sh ret!rn" and beiore the words,,!rnder section 30,, the words 'oT abstract statement' sha I be inseded. ln the said Act, afler sect on 72, ihefollowng n ew section sha[ be nserted, namely,- "72A.Penally lot purchases made without declaration in waybills or in prescribed Forms or manners- Where a dealer or any person kanspoded or purchased any goods whelher lf the course of inter-state or intra-state trade orbusiness, withoul rnak n9 declaralion n the prescribed Forms or wayb lLs or invoices and Ltpon inspecUon or verillcation those goods are iound jn the possession or place oi bus ness, godown or ware house oi such dealer or person or discovered during inspecl on or ver lication ol h s books ol acco!nts, the prescr bed authorily shalt, afler prov ding such dealer or person a reasonable opportunity of be ng heard, impose upon h m a pena ty of a sum not exceeding fiity percentum Of the value ot such goods.,, ln the said Act, n sub-section (5) oi seclion 73, / ) 'o _'e ,vo,os r \,e }ed's' aooea . g aler rre ^o 05 .wi.ht, a period of, and beJore the words "from lhe dale", the words two years, shall be sLrbsliluteci ; (i ) tor the second Proviso the follolving new prov so Shall be subst tuled narnely:- 'Provlded llr her that lhe Appe late Authority may, lor reasons to be reoorded,extendtheperodof imitationloralurtherperiodo,sxmonths_, n the sald Act, n secl on 86,- (l) atle r the words 'tra nspo rt ng age nt" appea rtng in lh e firsl place, and beiore the ',^rords "to lLrrnish to hlm", the words and punctLratron mark,,or any perSon or authority awarding works Contracl, re eas ng payment, processing bils lo. payment or principa contractor and sub-conlractor, shailbe nserled i Amendment of 36 Amendment oi 37. liil airer rhe words 'transpon:nq agent' appearr"g rn lne second prace ard beiore thewords'loIoxaminal:on', il.ewords "orany perso' ora'lthor'ty awardingworks conlrait, releasing payment, processing bills for payment or princi;al cont[aclor and sub'conkactor," shall be inseded Ely Order. R,K, PURKAYASTHA (SSJS} LR-cum-SecretarY Law & Partiamentary Affairs Department i t ti! s.G.P.G. - 357 Gazette /1OO Nos /Dt" 21.07 2010' 4 GOVERNMENT SIKKIM EXTRAOBDINABY PUBLISHED BY AUTHORITY GAZETTE Gangtok Thursday 30th Auqust, 2012 No- 424 GOVERNMENT OF SIKKIM LAW DEPARTMENT GANGTOK No.05/LD/P/12 Oated 2A.OA.2O't2 NOTIFICATION Th€ following Act passed by the Sikkim Legislaiive Assembly and having roceived the assent of the Governor on 29'h day ot June, 2012 is hereby published for general intormaiion:- THE SIKKIM VALUE ADDED TAX (AMENDMENT) ACT,2O12 ACT NO. 05 0F 2012 AN ACT fudher to amend the Sikkim Value Added Tax Act, 2005 Belt enacted bythe Legislalure o, Sikkim in the Sixty Thkd Year of the Repubtic ot lndia as followsi Shorl tltle, enent and , Commencefient Amendfientol 2 Section 12 Amendfientof 3 Section 21 (1) This Act may be called the Sikkim Value Added Tax(Amendment) Act,2012. (2) lt eltends to lhe whole of Sikkim. (3) ltshallbe deemed 10 have come into force on thel,rday ofJune,2012 ln tne Sikkim Value AddedTax Act.2005, (hereilater -efefied toas lhe said Act, aJier clause (e) ol Section 12, the following Clause shall be inserted, namely:- "(f) lhe goods specified in Schedule VI- 20 percent." !n the said Act, in Section 21, for the words and tigure "Schedules ll to V" wherever lhey occur, the words and iigure "Schedules ll lo VI" shallbe subsiituted. ln lhe said act, in Schedute V, (l) Seriat Number and the ent.ies relating lhereto sttdt be omifted. (2) the existing Serial Number .165 shatl be renumberEd as Serial Number 164. lnthesaidAct, afte.Schedule V, the fo owing Schedute sha be added namely t "SCHEDULE VI" ( See Secrton t2 (t) ) lne goods menlioned below ar€ l;able to Value Addeo Tax a he rale of 20 percent S,- No. Description of goods Tobacco and aJl its producls includjng ctgarettes and chewing tobacco, other lhan bidis and raw R.K Purkayastha,SSJS L-R-cum-Secretary, Law Department. S.G,P.G. - 42a/Gazefte /30 NosJOa- 30.0a.2012_ THE SUBSEQUENT AMENDMENTS TO THE SIKKIM VALUE ADDED TAX ACT, 2005, (ACT NO. 5OF 2005) AMENDED AND UPDATED UPTO AUGUST, 2012