Section 9(2) in Sikkim Ecology Fund and Environment Cess Act, 2005
(2)The dealer shall before submitting any return pay to the government in such manner and within such time as may be prescribed the amount of cess due under this Act according to the return and furnish alongwith return proof of payment of cess due as may be prescribed an such return if not accompanied by any such proof of payment shall be deemed invalid and treated as if it has not been furnished.
