Section 12 in Sikkim Ecology Fund and Environment Cess Act, 2005
12. Person authorized to Collect cess from Customers.
(1)No person other than a registered dealer shall collect or recover from any person any amount towards cess or purporting to be cess under this Act on the sale of goods or services.(2)No registered dealers shall collect from any person any such amount except in a case in which, and to the extent to which, such dealer is liable to pay cess under this Act.(3)Nothing contained in sub section (1) or sub section (2) shall relieve a registered dealer from his liability for the cess under this Act.
