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[Cites 0, Cited by 0] [Section 40] [Entire Act]

State of Sikkim - Subsection

Section 40(2) in Sikkim Panchayat Act, 1993

(2)The Gram Panchayat shall not levy taxes, rates or fees referred to in subsection (1) if' such taxes, rates or fees have already been levied by any other authority under any law for the time being in force or by any other local authority.