Section 9(1) in Sikkim Ecology Fund and Environment Cess Act, 2005
(1)Every registered dealers shall furnish such returns, for such period, in such form, to such authority and within such time as may be prescribed.Explanation. - A dealer who gets the registration from a particular date is also liable to furnish return for the period prior to such date during which he was otherwise liable to pay cess under this Act in such manner as may be prescribed.
