Section 135(2) in Sikkim Urban and Regional Planning and Development Act, 1998
(2)From the said date:-(a)All properties, funds and dues which are vested in, or realizable by the Authority shall vest in or be realizable by the Government or any agency or agencies, as may be specified by the Government in this behalf;(b)All liabilities which are enforceable against the Authority shall be enforceable against the Government;(c)For the purpose of realizing properties, funds and dues referred to in clause (a), the functions of the Authority shall be discharged by the Government.