Section 4 in Sikkim Transport Infrastructure Development Fund Act, 2004
4. Incidence of cess rate thereof payment of cess and furnishing return.
(1)There shall be levied and collected, for the purposes of this Act, a cess on every sale [or self consumption, or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities, by importing from outside the State, by making purchase or otherwise] [Inserted by Act No. 3 of 2006.] in Sikkim by any person [or the State or Central Government including department of other States situated in Sikkim, any local body, any authority or Corporation, established by or under any statute and any State or Central Government undertaking] [Inserted by Act No. 3 of 2006.] of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in Sikkim, at the rate specified in the corresponding entry in Column (3) of the said Schedule.(1A)[ The State Government, if satisfied to do so in public interest, may by notification amend, add to or alter the items specified or revise the rate or rates of cess prescribed in the First Schedule to this Act.] [Inserted by Act No. 5 of 2011.](2)The cess leviable under sub-section (1) shall be payable by the person [or the State or Central Government including department of other States situated in Sikkim, any local body, any authority or Corporation, established by or under any statute and any State or Central Government undertaking] [Inserted by Act No. 3 of 2006.] who sells [or consumes for self or utilizes for commercial purpose or consumes in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities,] [Inserted by Act No. 3 of 2006.] such goods in Sikkim.(3)The person [or the Government or the body or the organisations] [Inserted by Act No. 3 of 2006.] referred to in sub-section(2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person, in the prescribers manner; pay the lull amount of cess before furnishing such return.[Provided that if any person required to furnish returns with proof of payments under this sub-section fails to do so without reasonable cause, he shall be liable for penalty not exceeding rupees fifty per day of default in filing returns and/or making payments that shall be imposed after providing such person an opportunity of being heard.] [Inserted by Act No. 5 of 2011.](4)The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale [or self consumption or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities] [Inserted by Act No. 3 of 2006.] of the goods under any other law for the time being in force in Sikkim.Chapter-IV Sikkim Transport Infrastructure Development Fund
