Section 2 in Sikkim Ecology Fund and Environment Cess Act, 2005
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context:-(a)" biodegradable materials" means materials, articles and goods that are degraded as a result of microbial activity in natural environment under normal course;Explanation. - Materials articles and goods deemed to be "biodegradable" are prescribed in the Schedule I for the purpose of this Act:Provided that the State Government may amend or modify the Schedule I by notification if deemed necessary;(b)"business" includes any trade, commerce or manufacture or any manufacture or any adventure or concern in the nature of trade, commerce or manufacture(c)"Cess " means cess or fee payable under this Act;(d)" dealer" means any person who carries on business of buying and selling of goods specified in the Schedules or services for commission, remuneration or otherwise and includes any individual, firm, Hindu Undivided family, company, corporation, a department of State or Central Government, Public Sector Undertaking, Autonomous body, society, club or association ( or the incorporation of such society, club or associationExplanation 1. - A broker, commission agent who carries the business of procuring goods or services from outside the State of Sikkim for the purpose of buying and selling of goods or services having impact on environment and who has authority to procure and sell such goods or services belonging to their owner shall be deemed to be dealer for the purpose of this ActExplanation 2.- The manager or agent of a dealer residing inside or outside the State, and who procures goods or services from outside the State of Sikkim and sells goods or services within the State shall in respect to such business, be deemed to be a dealer for the purpose of this Act;Explanation 3. - The proprietor, manager or agent of a hotel, resort, lodge or motel who carries out the business of providing services like lodging boarding or ready to eat food facilities to customers on payment o cash or by credit card or by deferred payment be deemed to be a dealer for the purpose of this Act.Explanation 4. - Head of a Department or an officer specifically designated for the purpose from various State Government Departments, Central Government Departments, Public Sector Undertakings, Semi autonomous bodies or Autonomous bodies procuring materials from outside the State and liable to pay cess impose d under the provisions of this Act shall be deemed to be dealer for the purpose of this Act.(e)"Department" means the Department of State Government dealing with Environment and or Department of the State Government entrusted with responsibility of collection of cess under this Act;(f)"hotel" "resort" "lodge" and "motel" means any premises that is used for providing services like lodging or boarding or ready to eat food facilities to customers on payment in consideration thereof;(g)"manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting altering, repairing, ornamenting, finishing, packing, fabricating, or otherwise processing or adapting any goods specified in the Schedules but does not include such manufacture or manufacturing process as may be prescribed;(h)" non biodegradable materials" means materials, articles and goods that are not degraded by microbial activity and shall include all kind of goods in solid, liquid or gaseous form that are not degraded in natural environment under normal course;Explanation. - Materials, articles and goods deemed to be "non-bio degradable " are included in the [Schedule II] [Substituted by Act No. 5 of 2008, dated 10.04.2008.] for the purpose of this act;Provided that the Schedule II can be modified by the State Government by notification if deemed necessary (i) "notification" means a notification published in the Official Gazette;(hh)[ "person" means and includes any individual, firm, proprietor, Hindu Undivided Family, company or corporation including manufacturing company and corporation, Department of Central and State Governments and of other State Governments, Public Sector Undertaking, Autonomous Body, any authority established under any statute, society, club, association or incorporation of such society, club and association, and contractors engaged in the business of works contract whether under the Central or any of the State Governments or not;] [Inserted by Act No. 5 of 2008, dated 10.04.2008.](j)"Prescribed means prescribed by rules made under this Act or as prescribed by notification under this Act by the State Government(k)"Prescribed authority" means authority appointed by the State government by notification under sub-section (1) of Section 4.(kk)[ "purchase invoice" means an invoice or cash memorandum or a bill showing total cost of the price of the goods specified in Schedule II, inclusive of all the charges, paid by a person to the selling dealer of any State other than Sikkim, whether registered under any Act of that State or not;] [Inserted by Act No. 5 of 2008, dated 10.04.2008.](l)"Registered dealer" means a dealer registered under [section 8] [Substituted by Act No. 5 of 2008, dated 10.04.2008.].(m)"sales" with its grammatical variations and cognate expressions means any transfer of property in goods or services by one to another for cash or for deferred payment [and includes the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract] [Inserted by Act No. 5 of 2008, dated 10.04.2008.];(n)"sale price" means the amount payable to a dealer as consideration for the sale of goods or services less any sum allowed as cash discount;Explanation 1. - In respect of goods or services delivered on hire purchase or any system of payment by installments, the total sale price (including the amount payable and interest thereupon) on the date of such delivery of goods or services shall be taken as the sale price for the purpose of this Act;Explanation 2. - The sale price shall include the excise duty, [* * *] [Omitted by by Act No. 5 of 2008, dated 10.04.2008.] or any other levies on the goods, under any Central or State law for the time being in force m made at the time of or before the delivery of the goods or services to the buyer whether such duty, fee or other levy is paid by the purchaser of the goods to the seller alongwith the consideration for the sale or directly to the Government;[Provided that value added tax and local sales tax payable under any other Acts of the State Government shall not be included in the sale price;Provided further that the above Proviso shall come into force from the date of publication of this Act in the Official Gazette.] [Inserted by Act No. 5 of 2008, dated 10.04.2008.](o)" Sikkim " means the territory comprised in the State of Sikkim;(p)"State government" means the Government of Sikkim;(q)"turnover" used in relation to a establishment over any period means the aggregate of sale or services price or part of sale or services price receivable;(r)"year" means the financial year commencing on the first day of April and ending on the 31st day of March next following.
