THE SIKKIM SALES TAX ACT, 1983

(ACT. N0.4 0F 1983)

 

CHAPTER I

PRELIMINARY

1.        SHORT TITLE AND COMMENCEMENT.­

2.        DEFINITIONS. ­

CHAPTER II

TAXATION AUTHORITIES

3.        TAXING AUTHORITIES.­

CHAPTER III

INCIDENCE OF TAXATION

4.        INCIDENCE OF TAXATION.­

5.        RATE OF TAX.­

6.        POWER OF GOVERNMENT TO PRESCRIBE POINT AT WHICH GOODS MAY BE TAXED.

7.        BURDEN OF PROOF.

8.        TAX-FREE GOODS.­

9.        CERTAIN SALES AND PURCHASES NOT LIABLE TO TAX.

CHAPTER IV

REGISTRATION OF DEALERS, ETC.

 

10.       REGISTRATION OF DEALERS. ­

11.       RETURNS AND PAYMENT OF TAX.

12.       REBATE. ­

13.       PROCEDURE IN ASSESSMENT AND RE-ASSESSMENT. ­

14.       PROCEDURE OF PAYMENT OF TAX OR PENALTY.­

15.       PERSON AUTHORIZED TO COLLECT TAX FROM PURCHASERS.­

16.       PROCEDURE WHEN TAX IS PAID IN EXCESS.

17.       DECLARATION BY THE DEALER.

CHAPTER VI

MAINTENANCE AND PRODUCTION OF ACCOUNTS BY THE DEALER.

18.       LIABILITY TO MAINTAIN AND PRODUCE ACCOUNT AND A SUPPLY OF INFORMATION.

19.       LIABILITY ON THE TRANSFER OF BUSINESS.

CHAPTER VII

SUITS, APPEAL, REVISION AND REVIEW

 

20.       BAR TO CERTAIN PROCEEDINGS.­

21.       APPEAL, REVISION AND REVIEW. ­

22.       PAYMENT OF FEE.

CHAPTER VIII

PROSECUTION AND PENALTIES

 

23.       OFFENCES.

24.       APPEARANCE THROUGH AUTHORIZED AGENT.­

25.       SECRECY OF INFORMATION GIVEN BY DEALER. ­

26.       CHECK-POSTS.

27.       REMOVAL OF DIFFICULTIES.

28.       POWER TO MAKE RULES.

CHAPTER IX

MISCELLANEOUS

 

29.       REPEAL AND VALIDATION.

SIKKIM SALES TAX RULES, 1983

1.        SHORT TITLE AND COMMENCEMENT.­

2.        DEFINITIONS.­

3.        DETERMINATION OF SALE PRICE OF GOODS SOLD ON HIRE PURCHASE OR ANY SYSTEM OF PAYMENTS BY INSTALMENTS.­

4.        SALE RETURNS.­

5.        AUTHORITIES TO ASSIST THE COMMISSIONER.

6.        PRESCRIBED AUTHORITY.

7.        PERIOD OF TURNOVER.­

8.        EVIDENCE IN SUPPORT OF CLAIMS FOR DEDUCTIONS FROM TURNOVER.­

9.        AUTHORITY FROM WHOM THE BLANK FORMS OF DECLARATION MAY BE OBTAINED, THEIR USE, CUSTODY AND OTHER MATTERS. ­

10.       REGISTRATION OF DEALERS. ­

11.       SECURITY TO BE FURNISHED BY CERTAIN DEALER.­

12.       RETURNS. ­

13.       NOTICE OF HEARING.

14.       REASONABLE OPPORTUNITY.

15.       NOTICE OF DEMAND. ­

16.       PAYMENT OF TAX, PENALTY AND INTEREST. ­

17.       REFUNDS UNDER SUB-SECTION (1) OF SECTION 16.­

18.       REFUNDS UNDER SUB-SECTION (2) OF SECTION 16.­

19.       TRANSFER OF BUSINESS OF A DEALER AND OTHER MATTERS. ­

20.       DECLARATION OF THE PERSON IN CHARGE OF A BUSINESS.­

21.       PRODUCTION AND INSPECTION OF ACCOUNTS.­

22.       MEMORANDUM OF APPEAL.­

23.       APPLICATION FOR REVISION.

24.       APPLICATIONS IN REVISION ON BEHALF OF GOVERNMENT.­

25.       DISPOSAL OF APPEALS AND APPLICATION IN REVISION.­

26.       REVISION BY THE COMMISSIONER.­

27.       REVIEW.­

28.       FEES.­

29.       COMPOUNDING OF OFFENCES.­

30.       APPEARANCE BEFORE TAXING AUTHORITIES.­

31.       CHECK POSTS. ­

32.       SERVICE NOTICES. ­

33.       PUNISHMENT FOR BREACH OF RULES. ­

THE CENTRAL SALES TAX (SIKKIM) RULES, 1983

1.        SHORT TITLE AND COMMENCEMENT.­

2.        DEFINITIONS.

4.        ACCOUNTS. ­

5.        SECURITY.­

6.        DECLARATION IN FORM C.­

7.        CERTIFICATE IN FORM D.­

8.        CERTIFICATE IN FORM E-I AND E-1I.­

9.        DECLARATION IN FORM F.­

10.       MAINTENANCE OF ACCOUNTS OF FORM C, E-L, E-II, F AND OTHER MATTERS RELATING THERETO.­

11.       SUBMISSION OF RETURNS.­

12.       ASSESSMENT NOTICE.

13.       APPEAL UNDER SUB-SECTION (3H) OF SECTION 7. ­

14.       FURNISHING THE NAME AND SPECIMEN SIGNATURE OF THE MANAGER. ­

15.       APPLICATION OF THE STATE SALES TAX LAW.

16.       OFFENCES AND PENALTIES. ­