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State of Sikkim - Section

Section 2 in Sikkim Transport Infrastructure Development Fund Act, 2004

2. Definition.

- In this Act, unless the context otherwise requires:-
(a)"cess" means the cess levied and collected under section 4;
(b)"fund" means the Sikkim Transport Infrastructure Development Fund established under sub-section (1) of section 5;
(c)"goods" means the goods specified in column (2) of the First Schedule;
(d)"notification" means a notification published in the Official Gazette;
(e)"prescribed" means prescribed by rules made under this Act:
(f)"Schedule" means a Schedule appended to this Act;
(g)"State Government" means the Government of Sikkim.
Chapter-II Authorities for the purposes of levy and collection of cess