Section 4 in Sikkim Ecology Fund and Environment Cess Act, 2005
4. Environment Cess collecting Authorities.
(1)For carrying out the purpose of this Act, the State Government may appoint a person to be the prescribed authority under the Act and also such other persons with such designations to assist him as may be necessary and as may be specified in this behalf by the State Government by notification.(2)The prescribe ed authority and other persons under sub-section(1) shall exercise such powers as may be prescribed and perform such duties as are imposed upon them by this Act or rules made thereunder and as may be specified in this behalf by the State Government by notification.(3)All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Panel Code, 1860.
