Section 2 in Sikkim Ecology Fund and Environment Cess Act, 2005
2. Definitions.
- In this Act, unless there is anything repugnant in the subject ... Act shall be deemed to be dealer for the purpose of this Act. (e) "Department" means the Department of State Government dealing with Environment
Section 20 in Sikkim Ecology Fund and Environment Cess Act, 2005
20. Offences.
(1) without prejudice to any action taken or that may be taken
Section 11 in Sikkim Ecology Fund and Environment Cess Act, 2005
11. Procedure of payment of cess or penalty.
(1) the cess admissible from
Section 3 in Sikkim Ecology Fund and Environment Cess Act, 2005
3. General powers of the State Government to Protect and improve Environment.
(1) Subject ... improvement; (b) Laying sown procedure for implementation of this Act; (c) Impose levy of environment cess or fee wherever the abuse of environment
Section 6 in Sikkim Ecology Fund and Environment Cess Act, 2005
6.
[(1) The cess payable under the said Act shall be levied
Section 5 in Sikkim Ecology Fund and Environment Cess Act, 2005
5. Incidence of Cess, Rate of cess, Cess free goods.
- [(1) (a) Every dealer ... purchase invoice value, from the date of commencement of this Act: Provided that the person or dealer whoever is engaged in the business of manufacturing
Section 22 in Sikkim Ecology Fund and Environment Cess Act, 2005
22. Power to make Rules.
(1) The State Government may make rules in respect
Section 10 in Sikkim Ecology Fund and Environment Cess Act, 2005
10. Assessment and reassessment Procedure.
(1) If the prescribed authority is satisfied that
Section 18 in Sikkim Ecology Fund and Environment Cess Act, 2005
18. Appeal, revision & Review.
(1) subject to such rules as may be made
Section 9 in Sikkim Ecology Fund and Environment Cess Act, 2005
9. Returns and payment of Cess.
(1) Every registered dealers shall furnish such returns