1. Short title, extent and commencement
TAXING AND APPELLATE AUTHORITIES
3. Commissioner and other authorities and delegation of power
by commissioner
5. Delegation
of Commissioner’s powers and functions
6. Tax
Authorities and Appellate Authority to be public servants
INCIDENCE OF LEVY OF TAX AND RATE OF TAX
11. Levy of tax on containers and packing
material
15.
Input tax
16.
Compounding of tax liability in certain cases
17.
Compounding of tax liability in case of Works Contract
18.
Tax payable
19.
Deduction of tax
at source from the payment to dealer
20.
Information of awarding of Works Contract.
21.
Input tax credit
24. Power of State Government to amend
Schedules
REGISTRATION OF DEALER AND DEMAND OF
SECURITY ETC.
26. Compulsory registration of dealers
27. Voluntary registration of dealers
28. Security to be furnished in certain cases
29. Imposition of penalty for failure to get
registered
30.
Returns, payment
of tax, interest and penalty-
31.
Interest on non-payment or
delayed payment of tax before assessment-
32.
Interest on non-payment of
assessed tax-
33.
Exemption from payment of interest-
34.
Interest payable by Commissioner-
35.
Rounding off of
amount of tax, interest or penalty-
36.
Collection of tax
only by dealers liable to pay tax-
38.
Assessment of
tax payable by registered dealers
40.
Assessment of
tax payable by dealer other than registered dealers
41.
Payment of
assessed tax and penalty
44.
Rectification of
mistake in determination of interest
45.
Recovery of tax,
penalty, interest, appointment of Tax Recovery Officer, etc.
46.
Tax Recovery
Officer to whom certificates to be forwarded
47.
Amendment of
certificates for tax recovery
48.
Validity of
certificate for tax recovery
49.
Transmission of
certificates for tax recovery to Collector in certain cases
50.
Special mode of
recovery of tax, penalty and interest by Commissioner
51.
Assessment without
prejudice to prosecution for any offence
53.
Refunds
ACCOUNTS AND
RECORDS
54.
Maintenance of accounts and records etc.:-
57.
Requirement to provide information: -
59.
Dealer to
declare the name of his business manager:-
60. Maintenance
of accounts by transporter, carrier or transporting agent
60A. Enrolment
of transporters, carriers or transporting agents
61.
Imposition of
penalty for failure to issue cash memo or bill
62.
Production
and inspection of accounts, registers and documents
63.
Seizure of
dealer's accounts
64.
Entry and
search of place of business or any other place
65.
Establishment of check posts for
inspection of goods in transport
66.
Interception,
detention and search of road vehicles and search of warehouse, etc.
67.
Stock of goods
stored in undisclosed warehouse in contravention of section 65
68.
Seizure of
goods
69.
Penalty for
transporting goods into Sikkim in contravention of section 64
71.
Measures to prevent evasion of
tax on sales
72.
Penalty for concealment of sales and
furnishing incorrect particulars of sales and purchases
APPEAL, REVISION,
REVIEW, POWER OF TAKING EVIDENCE
74.
Suo motu
revision by the Commissioner
75.
Revision by
Commissioner upon application
76.
Revision by Appellate Authority
77.
Review of order
78.
Power of taking evidence on oath
80.
Revision or Review by High Court
OFFENCES AND
PENALTIES
82.
Special provision
for liability to prosecution
84.
Cancellation
of registration under specified circumstances
85. Returns etc. to be
confidential
86. Power to call for information or statement from bank, post office,
transporter etc.
87. Statement to be furnished by dealer, transporter, owner or lessee of
warehouse, etc.
88. Information to be furnished by dealers regarding changes of business
89. Additional information to be furnished by dealers
90 Information to be furnished by dealers in respect of transfer of goods
otherwise than by way of sale
91 Transfer of business by registered dealer
92 Partial transfer of business by a registered dealer
93. Cancellation of registration and transfer of business
94. Bar to proceedings in Civil Court
95. Manner of payment of tax, penalty, interest, etc.
96. Power of State Government to prescribe rates of fees
97. Power of State Government to make rules
100. Repeals
and Savings
101. Power to remove difficulties