Section 3A in Sikkim Transport Infrastructure Development Fund Act, 2004
3A.
(1)Any person or authority or corporation, established by or under any statute or any State or Central Government undertaking, who is liable to pay cess under this Act, shall register under the Act within two months from the commencement of business or commercial activities, in the Form and manner as may be prescribed.(2)Any person or authority or corporation, or any undertaking referred to In sub-section (1) whose business or commercial activities like commenced before this section came into force, shall register under this Act within two months from the date of enforcement of this section or enforcement of the rules made thereunder, whichever is later.(3)The prescribed authority may allow registration beyond the time prescribed in sub-section (1) and sub-section (2), for a reasonable span of time if he is satisfied that the applicant was prevented to register himself due to valid reasons:Provided that any person who fails to register in terms of this section shall be liable for penalty not exceeding rupees five hundred per day of default that shall be imposed after providing an opportunity of being heard to such person.
