Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 92

(1) '74 rl) a3) lithe Lans feree

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

(1) '74 rl) a3) lithe Lans feree. lessee or licensee is aregistercd dealer and calTies on thebusiness refened to in sub-section ( 1). he shall. by an applicalion undersection 26, get his cedficate ofregistrJtion duly amcnded. Ilthc t |an s felee. lcssee or licensee is not I dexler registered dnder his Act and if he car ics on husine^ss fronl srrch pau1. divisiotl or unil hcshall, notwithstalldirg anythingcontained in section 8 be liable lo pa), tax under this Act frcm lhe date ofsuch lransfb.and be llable for'rcgisrration under section 26-

Section 92 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai