Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987

No: 7 Dated: Aug, 14 1987

Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987

(Act No. 7 of 1987)

    An Act to provide for collection of taxes and prevention of evasion of payment of taxes.

    Whereas the machineries for collection of taxes leviable under the Taxation Laws in force in the State of Sikkim and prevention of evasion of taxes thereof are not adequate;

    And Whereas it is necessary to empower the Government with adequate powers to enforce the tax laws in force in the State;

    And Whereas it is necessary to provide for measures for effective collection of taxes due under several Taxation Laws in force in the State;

    And Whereas it is also necessary to provide for the measures for prevention of evasion of due tax under the Taxation Laws in force in the State;

    Be it enacted by the Legislative Assembly of Sikkim In the Thirty-eight Year of the Republic of India as follows:

1. Short title, extent and commencement. - (1) This Act may be called the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987.

(2) It shall extend to the whole of Sikkim.

(3) It shall come into force at once.

2. Applicability. - It shall apply to all persons, firms, companies and association of persons in the State of Sikkim.

3. Definitions. - In this Act, unless the context otherwise requires, -

(a) 'Inspector' means any officer of the Government appointed as Inspector; by notification under section 4 of this Act;

(b) 'notification', means a notification published in the Official Gazette;

(c) 'person' includes company, firm and association of persons whether registered or not;,

(d) 'tax' means a tax payable under Taxation Laws in force in the State of Sikkim ;

(e) 'Tax due' means tax assessed as per the procedure laid down under the concerned, law;

(f) 'Taxation Laws' means all laws dealing with levy of tax in force in the State of Sikkim.