Amendment status not verified — confirm the current text below against the official source.
ln lhe pr ncipatAcl, afte. Seciion 26, the tolowing secrion shat be inse(ed. "26A. Fegislration oi cerrain ctasses of deaters-Noiwtlhstanding anythtng conta ned lr sect on 1e, sub-secl on lt)oi Section 26 bulsubjecljo the provis ons sub-section (2), (3), (4), (5), (6) (7) (8), (s)and lj0) or Seclion 26, Section 28 and Secljon 29, where adealerhas no ftxed ptace otbus ness in S kktnr bLrls€lts goods ins de lhe State either dnectly or rh ro! gh represenralives or agenrs nc udtng lrave ing rep.esentdllves or agents orsates men tnside ihe Sraie or otherwise or. havingonoormorepiaceorplacesof businesstnsikkim,sets goods nptaces otherlhan those inwhich such p ace is, orptaces oi business are, situated, rh€ Commission€r or an approprlare assessing author ry aurhorized by him n lh s behali, by arder n wrilinq, djrect lhat such deater sha be regtstered under the Act in respecl of such sares and sha be tab e for payment of tax as per llre rales specifled in Schedu es or tll or lV or V, as ihe case rnay be and rhar unless provided olherwtse tn lhis Acl ihe provisions of the Acl and lhe ruies made lhere u.dershat a ppty accordingiyl Providcd thalthe comm ssioner or the aulho zed assessing authorllymay hearlhe dealer beiore such order i, req!est in wrting in lhat behalf is made by h m: Provded furtherrhat nolh ng inslchordershat bedeemecttodivest jhe taxing aurhor lies or tnspectors ot the areas in which lhe deater se s goods, ot Seclion 30A Section 60A Amendfient their powers and Iunctions delegaled by the ComTntssioner or confeffed by or Lrnder the Act or the rules made there !nder: Provlded also thal the Slate Government may, by notiiical on and sublect to such cond tions and reslricttons as rnay be prescribed, permlt any dealer registered under lhls section to pay in ieu ol the lax payable by htnt at ihe rate or rates spec fled in the Schedules, an amount calculaled at such rale not exceeding four percent ol his gross turnover as may be spec fted in Ihe notitrcation issued in thjs behatf ,