CONTENTS

PRELIMINARY

1. Short title, extent and commencement

2. Definitions

TAXING AND APPELLATE AUTHORITIES

3. Commissioner and other authorities and delegation of power by commissioner

4. Additional Commissioner

5. Appellate Authority

6. Revenue Intelligence Cell

7. Persons appointed under the Act to be deemed to be public servants

INCIDENCE OF LEVY OF TAX AND RATE OF TAX

8. Incidence of tax on sale

9. Levy of tax on sale

10. Levy of tax on purchases

11. Levy of tax on containers and packing material

12. Rate of tax

13. Tax‑free sale of goods

18. Input tax credit exceeding tax liability

19. Adjustment of input tax credit

20. Burden of proof

21. Levy of presumptive tax on registered retailers

22. Compound rate of tax on sale of sweetmeat

23. Market value

24. Power of State Government to amend Schedules

25. Credit and debit notes

REGISTRATION OF DEALER AND DEMAND OF SECURITY ETC.

26. Compulsory registration of dealers

27. Voluntary registration of dealers

28. Security to be furnished in certain cases

29. Imposition of penalty for failure to get registered

RETURN AND PAYMENT OF TAX, INTEREST, PENALTY ETC.

30. Periodical returns and payment of tax

31. Interest for non‑payment or delayed payment of tax before assessment

32. Interest for non‑payment or delayed payment of assessed tax

33. Exemption from payment of interest

34. Interest payable by Commissioner

35. Rounding off of tax payable for calculation of interest

36. Rounding off of amount of tax or penalty

37. Collection of tax only by dealers liable to pay tax

38. Scrutiny of returns

39. Audit of dealers books of accounts and other documents

ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

40. Assessment of tax payable by registered dealers

41. Audit in selective cases on the basis of random selection

42. Assessment of tax payable by dealer other than registered dealers

43. Payment of assessed tax and penalty

44. Limitation for assessment

45. Determination of interest

46. Rectification of mistake in determination of interest

46A. Imposition of penalty

47. Certain transfers of immovable property by a dealer to be void

48. Recovery of tax, penalty, interest, appointment of Tax Recovery Officer, etc.

49. Tax Recovery Officer to whom certificates to be forwarded

50. Amendment of certificates for tax recovery

51. Validity of certificate for tax recovery

52. Transmission of certificates for tax recovery to Collector in certain cases

53. Special mode of recovery of tax, penalty and interest by Commissioner

54. Assessment without prejudice to prosecution for any offence

55. Assessment after partition of Hindu undivided family or dissolution of firm and tax payable by a deceased dealer

56. Refunds

MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNT; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECK POST; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

57. Maintenance of account, records, etc.

58. Maintenance of accounts by transporter, carrier to transporting agent, and inspection, search and seizure of such accounts and goods transported

59. Compulsory issue of cash memo or bill

60. Imposition of penalty for failure to issue cash memo or bill

61. Production and inspection of accounts, registers and documents

62. Seizure of dealer's accounts

63. Entry and search of place of business or any other place

64. Restriction on movement of goods

65. Interception, detention and search of road vehicles and search of warehouse, etc.

66. Stock of goods stored in undisclosed warehouse in contravention of section 65

67. Seizure of goods

68. Penalty for transporting goods into Sikkim in contravention of section 64

69. Penalty on transporter for contravention of the provisions of sub‑section (4) of section67

70. Erasures to prevent evasion of tax on sales within Sikkim

71. Exemption from operation of the provisions of section 70 and section 71

72. Setting up of check‑posts

73. Penalty for concealment of sales and for furnishing of incorrect particulars of sales and purchases

APPEAL, REVISION, REVIEW, POWER OF TAKING EVIDENCE

ON OATH AND REFERENCE

74. Appeal against assessment

75. Suo motu revision by the Commissioner

76. Revision by Commissioner upon application

77. Revision by Appellate Authority

78. Review of order

79. Appeal, review or revision in certain cases to lie in the manner and to the authority provided in rules in Schedule X

80. Reasonable opportunity for hearing

81. Power of taking evidence on oath

82. Offences and penalties

83. Special provision for liability to prosecution

84. Compounding of offences

MISCELLANEOUS

85. Option for cancellation of registration under specified circumstances

86. Indemnity of Government servant

87. Returns etc. to be confidential

88. Power to call for information or statement from bank, post office, transporter etc.

89. Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc.

90. Information to be furnished by dealers regarding changes of business

91. Additional information to be furnished by dealers

92. Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale

93. Transfer of business by registered dealer

94. Partial transfer of business by a registered dealer

95. Cancellation of registration and transfer of business

96. Bar to proceedings in Civil Court

97. Manner of payment of tax, penalty, interest, etc.

98. Power of State Government to prescribe rates of fees

99. Power of State Government to make rules

100.Saving in relation to sales outside Sikkim, inter‑State sales, and sales in course of import or export

101.Transitional provision

102.This Act will not apply to the following transactions

103.Power to remove difficulties