Section 5(2) in Sikkim Ecology Fund and Environment Cess Act, 2005
(2)The State Government may by notification, allow payment of composite cess to such dealer or class of dealers having turnover below a specified limit, and in such manner, as prescribed or may be prescribed in the notification:Provided that the prescribed authority shall verify the veracity of the turnover of the dealer and satisfy himself that the dealer exercising option for composite cess is eligible as such.
