Sikkim Motor Vehicles Taxation Act, 1982

No: 5 Dated: Apr, 16 1982

THE SIKKIM MOTOR VEHICLES TAXATION ACT, 1982

(ACT No. 5 OF 1982)

    An Act to provide for the imposition and levy of a tax on motor vehicles in Sikkim.

    Be it enacted by the Legislature of Sikkirn in the Thirty-third Year of the Republic of Tndia as follows :--

1. Short title, extent and commencement:- (1) This Act may be called the Sikkim Motor Vehicles Taxation Act, 1982.

(2) It extends to the whole of Sikkirn.

(3) It shall come into force on such date as the State Government may, by notification, appoint.

2. Definitions:- In this Act, unless the context otherwise requires of

(a) "motor vehicle" includes a vehicle, carriage or other means of conveyance propelled or which may be propelled, on a road by electrical or mechanical power either entirely or partially;

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

(c) "prescribed" means prescribed by rules made under this Act;

(d) "tax" means the tax imposed under this Act;

(e) "Taxation Officer" means an Officer authorised by the State Government to perform the duties and exercise the powers conferred upon such officer by this Act;

(f) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle used for towing disabled vehicles but does not include a road roller;

(g) Words and expressions used herein and not defined but defined in the Sikkim Motor Vehicles Act, 1957 shall have the meanings respectively assigned to them in that Act.

3. Appointment of Taxation Officer:- The State Government ma.y, by notifica.tion, appoint such persons as it may think fit to be Taxation Officers and may in such notification specify the areas within which such officers shall exercise the powers conferred and perform the duties imposed on them by or under this Act.