Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 7

ln the pr nclpal Act, after Section 30, the Iollow ng section sha I be rnsejled, namety; r'30A

Amendment status not verified — confirm the current text below against the official source.

ln the pr nclpal Act, after Section 30, the Iollow ng section sha I be rnsejled, namety; r'30A. Deierment of payment oi tax in respect oi cerlain industr al units and payment ot 1ax in rnsial menls by the dealers, Sublecl to sLrch restrictlons and conditions as may be prescr bed, lhe Comrnissioner rnay, in the prescribed rnanner, permil the outpul tax payable underlhisActbya teg stered dea eroraclass orclasses o{dealers as may be prescrlbed, according to hls returns referred to in sub-secUons(1), (2) a.d (3) of Section 30, to be delerred or 10 be paid in nstalrnenls, as the case may be, s!bject to the provisions of the rules made under this Section.,, B. ln theprincpalAct, alterSection60, thefotLowing Sectonshallbe inserted, namely:- '60A Enrolmenl oflranspoTters, carriers ortransponing agents- Eve ry tra nsporters, carrlers ortransport ng agents operaling his iransporllng business nStkkimoftransporting any conslgnment of iaxable goods lnto or outside or with n S kkinr shall obtain irom the Commiss oner a cerUficale.ol enro rneni in such manner and within such I me as rnav be L ln the prlncipal Acl, for the words and ligure "referred to in Section 77 and an order ofassessrnenl againstwhlch an appeallies under Section 73 passed by the assessing airthority or the prescribed aulhorily" the words and i gures "passed under section 73 and Section 77 by the Appellate Authority", sha i be substituted.

Section 7 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai