The SIKKIM IRRIGATION WATER TAX ACT,2002

SIKKIM
GOVERNMENT
EXTHAO FIDINARY
GAZETTE
PUBLISHED BY AUTHOBITY
2002 No. 112
Ganqtok, Tuesd ay, 23rd April,
GOVERNMENT OF SIKKIM
LAW DEPARTMENT
GANGTOK
Na 2/lDl2oa2 Datei I0" APri , 2002
NOTIFICATION
The iol owlng Act oi lhe S kk m Leg slative Assenrb y having rece ved the assenl ollhe Gove'nor orL 30'
day of March 2002 la heleby pLlblished ior genera niorrnationi_
THE S KKIM IFBIGAT ON WATERTAX ACT, 2OO2
(ACT NO 2 OF 2oo2)
oii
loprovdelor evy and co leclion ol tax irom the owneis oi lhe Land us ng waler irom Governmenl
rr qalion Channe s and ior rnatlers connecled therewilh or nc denlallherelo'
Be i1 encacled by the Legislalure of Sikk m n lhe Filly_thrrd year ol lhe Bepub ic oi nd a as io lows:-
Short title 1 (1) Thls Act may be caL ed the Slkkim lrr gat of Waler Tax Act' 2002
extent and (2) lt exlends 1o the who e of Slkkim'io-i"nn^"nt, i3i t shal come into lorce on sLrch dale as the Slale Govelnment may be not licallon'
aPPoint
Definitions.
2, This shal apply to allthe owners ot the and who use waler lor lrrigal on of iherr add
lrom the irflgal on channel conslrucled ancl malntained by the Slate Government
L l_ l1s Acl un es5 'e co'lexl olLer.trse reou'es.- (a) command area" r.eans an rrigaled area or capable oi be ng irrigated by an l(igaI on
channel as declared under sub'sect on (1) oi the section 5 of ihe Act
(b) 'department" rneans the lrrgaton and Flood Conlrol Departrnent ol the Stale
(d)
(c) '' Distr c1 Co leclof' means lhe Co lector oi lhe d sllict hav ng jur sd clion over the
ccmmand area;
"fasl year" means a period ol lwe ve months commenc ng jrorn the f rsl day of Ju y
every year;
(e) irrlqationchannel'meansachanne conslrucled and maLnla ned by lhe depanment
lor lhe purpose of irrigat on the andi
lir '.o^d -ea"St-e," One'OO) -O.vrOUa'O/v1e aSOP'L^e'eco-osol"gnlpreo6'ed
or rrnolne aslcaooslra'sLl.e/a_o ra-la 'eo _!neo'i'ceo! ! e D 9!r'cL Co're_Lo'
which-may be a paddy f eLd or cardamom I eld or dry iie dl
4
6
l.t) "rrril licailo r" nreans a nolilical of p!b shed in the O1(icia Gazeiie;
ihl ovvrl6ri r.'reans the o\'vner ol ihe la rcl and inclrdes h s agenl, ailomey or carelaker
trtrl does .ol in.lLrde le,ranl or kulryar:la' or a.liyadari
(i) "ilres.Ilbed lreans prescribed by nr es made !nder lh s Acll
(j) "Sralo Goverrmenl m-aafs lhe Governmenl o, tlie Slaie ol Sikk ml
(k) 'Year' nreans the I nanclalyear beg n i,no oll the lirsl day oi Apr Lahd ending on the
th l1y Ilrsl day 01 l\,1arci nexl io ow ng.
L)n and lrom the date of tl-r6 con,mencemenl ol ihis Acl. ihere sha i be levied and paid
bv every o\rner who hold and and uses wat€r from the rr galon chanr el. a lax al the
raie eveiy year as specrfied rn tho Schedule appended io this Act.
(1)As sco r as a new source oiiff galon s augmerted and conslrLrcted by the deparlment,
lsi1a ini mate rn wr t ng io the D slr ci Co ectorlhallhelrrgatonChannel sreadylor
operalron and a so lhc commafd area proposed lo be covered by the c han ne ,
121 "f'he 0 slricl Cc leclDr. on re.e Dl of lhe rnllmaliol" undor sub secl on (l) sha l, by
noii,icatron, dec are lhc chann-6 as Ire Governmenl so!rce ol rrigalion and also declare
(ho ircrnnlEnd areer.onrprising the and reongingtosLrchn!mberolowners nthearea
as hc.nrav spe.ily n the sa d nohl cat on.
irll lhnDslr,cl C.)le.lorshal IorlhepLrrposeoldeiermninglhenumberolowners
aarr:,.r ;r lisl lo he p.epared of sucil owners n such manner as may be prescribed.
.. rlairr nn Llie ..nr€s ol every oivner of the cor.mand area and extent and calegory o1
;rr.rq r')4irycvervowrerwhooroposelouselhewalerlrorn rr gation channel nolil ed
ti,r.:!, :rrr ) sc.t on (2) anrl lhe amoufl ol lax Dayab e him lor every ,asl yeaf.
i,.i A ,-it p,epa e.l under sLrb-seclion (3) shal be publ shed at such place and ln such a
ri),r r/rc, is rlay i).. prescr l)ed and on srJch pub ical on every or(nery/ho rs iab e Io pay
r.al:, ir))l rrnaer lh s Acl, sral bo doemed 1o have nolic€ ol srrch tax
(5) Ary person interesled n oblectlnq the waier lax assessed and specif ed n the isi
p!l lrshr)rJ Lrncler sub-section (4) may make an app icallon n writing lo lhe Dislricl Col ector
,\, tiln th rly days om the dale o, pub icalion of ihe lsi.
16) The D slricl Collecior, as soon as may be. afler the rece pl oi the applicalion under'
sub-aeciiof (5) and in any case not laler than fiiieen days froor the date ol receipl, sha I
corrslder the app icalion,hear the applicant in person and pass such ordel lheteon i he
ih.ks lit which shall, subteci lo ihe provisio'r oi seclion 6 be I nal.
(7) li ro oblecl on is rece ved ufder sub-sectron (5) w lhia the spec Iled period lhe
warer iax specii ed in the lst pub ished under sub-sectlon (4) shal subieci to the
orovis ons ol section 5. be i na
A.y persoh agg.ieved by lhe order oi the D siricl cor eclbr u nder sub'seclion (6) of
secibn 5 rnay. w thin thirly days lrom the dale olorde. appea againsl lhe order lo the
Comm ssioner, Land Revenue Deparlmenl, who shal , alter cons der ng lhe apoeal and
hearing Ihe appellant wilh n Jifteen days lrom th,o dale ol rece pi ol such appeal, pass
such order as he thinks lit. confirm ng, modrlyrng or ann ul rng such order which sha I be
Jifa.
(1) The manner ol paymenl ol waler lax lhe Iorm lor ma ntainance of accounls of ts
co lect on and preparal on oJ slalemenl ol yeally colleclion shal be silch as rnay be
Presoibed.
(2). The Distr cl Co leclor sha I forward the yearly slaternent prepared under sub_
section 11) io the Slale Government at end of every year
I (l ) I he d slr bution olwaler n a i-.ommand area shallbe Ln the to tow na nranfer |anrery .
(a) s mullaneously lo a lands il lhe warer s sL_rlJ crent lo coup rhe whole com,nand area
al a iimei
(b) on turn basis beginning lrom the land nearest lo lhe source i, the water rs insullicient
io co!p rhe who e command area at a t me,
i A Comm llee consistrng otlhe Io low ng ,l]er bers Detonging 1o thal Comrra|d aTea
sha decide the turn syslern w th lhe approva ol !he Dts(ncl Coteclor or a oilioer d!tV
aulhollsed by h m'.
(c) Zrla Panchaya( [4ember
(d) Pres denl ol Gram Panchayati
(e) Two nrembers tron) arnongst lhe owners oi the and; and
li) .neven!e Superv sor.
9 Arr,r' .l spule aflslng oLrl ol lhe d slr bLl on ol waler Uelweef iire oo/nerS or belween the
owf!rs aLId lhe conrm 1l-.e const lured under seclrof 8 slra I De relerred (o lhe D slrrc(
Col e.lor waose dears cI llte eor) sha I be 1 nal,
I0. No aSsessment mado. I)(nr-a-rr]lngs laken oi order passed uncier lh s Acr snat be cat eO
n qlesr on n any co!rt 01 iaw
1i Nosuil,prosec!tronorotherlega proceedtngsshalteagaIstanyolJceroranyotrer
public servant Ior anyrhing wh ch is done in good faith or purporled to be done under lhrs
Acl or rules made thereLnd-6r
16,
15
13.
12 Every oli cer oi the Stale GovernmeIrl acl ng under the provis ons oi thrs Acl shall be
deenred to be a public servanl w lh n the meaning of secllon 2t ol the nd an pena
Code 1860.
Every amounld!e under the prov sion oi th s Acl shall be recoverab e as an area oipub c due under ihe provrs ofs o, the sikk m pub c Dernands Becovery Acl I988
ll any dili cLrlty ar ses rn giv ng eilecl to lhe prov sions ot rhis Acr the same shat be i€Jerred to lhe State Governmenl for decis on,
l, n lhe opinion of tne Slate Governrtenl, lfie eniorcernenl o, al or any oj lhe prov sionso, thsAcl wtl cause hardshtp n any case or cases, the Slale Gove;nrnenl nray, bynolrficanon sellng ouithe groundslherelo, exempt peflnanenlyoriora specrlied;en;d
-such 
case or cases irom al oranyojlheprovsonsoJtirisAct sublect to sucn conditions,I ary as rtre Stale Goverllmenl may deem ftt lo mpose.
(1)TheSlateGovernmentmay by nottitcalion make ru es lor carryrng out lfte purposes
ol thrs Aci.
{2) ln pad,c! ar and wnrro!t preiudice lo lhe generaliry oi rhe toregorng powers such'-osravoro. oe'o o orJ-)olt"e.o,o*,l9r"ttel. -u-",| '
1 rnanner o, preparatron ol|sl olowfers under sub.sectlon (3) ofsection Si
2 manner ol pub tcalion oi the tst under s!rb-seclton (4) oJ secl on 5l
3. manner of keeplng accouIls and lhe jorrn oI regrster anO slatement !nder sub,sectron {1) ol sectron 7.
4. any other rna[er,rh ch may be or requlred lo be prescflbed
Difficulties.
,;:::3i.'f.,
Baie of tax payable by the owner ofihe land irrigated through irrigation channel per fasli year'
Sl. No, Cat€gory of Land
Cardamomiield
Dry lield
BY OFDEF OF THE GOVERNOR.
Fl€te p6r hectare.
4
One h!ndred ruPees Per heclare
Eighly rup6es per heclare
sixty rupees per heclare
Two hundred and Iiiiy rupees per hectare
Two hundred ruPees Per heclare
One hundred and iifty rupees per heclaro
One hlrndred ruPees Per heclare
Thirly rupees per hectare
Twenty rupees Per heclare
Ten rupees perheclare,
T.D, FINZING'
SECREIABY TO TIIE GOVT' OF SIKKIM,
LAW OEPARTMENT.
F,NO. 16(82) LDrT-2002
2
Paddy field
Classlflcation
3
(a) Class -l
(b) Class -ll
(c) Class- lll
(a) class - |
b) Class - ll
(c) Class - lll
(d)Cla6s- lV
(a) class'I
(b Class - ll
(c) Class - lll
2.
3.
Printed al Sikklm Government Press' Gangtok
SIKKIM
GOVERNMENT GAZETTE
EXTHAOHDINABY
PUBLISHED BY AUTHOBITY
Gangtok Monday Bth September, 2OOB No.388
GOVEFNI.1lENT OF SIKXIM
LAW DEPABT[,{ENT
GANGTOK
No.25/LD/P/2003 Dater19.08.2008
NOTIFICATION
- 
The lollowlno Acl pass..l by lho Sikk m Leg s ative Assembty and having r€ceived the assent o, theGovemor oir the 4'r, day ol  r rq( rsl, 2008 is ho reby p! blsh ed lor ge nerat infor;a Iion:-
THE SIKKIM IBRIGATION WATEB TAX (AIIENDI\,IENT) ACT,2OO8
(Act No.2s ot 2008)
AN
ACT
Iuriher to amend I h0 Sikkinr if igation WaterTax Act, 2002.
BetonacledbylheLagislnlt]reotstkkiminth6Fifty-nlnihyearo heR€pubtcoflndiaastotowsi
Shorttitleand 1 (1) ThisAclmaybecatedTh€stkkr.trrgalion Waler Tax (Amendrnenl)Acl 2008.commenc€menL (2) lt oxtcnds 1o the whot€ of stkkim
(3) I shait come nto torce on srrch da1€ as lhe SIate covernment mav trv Notiftcation tnrhn o". atcaze.ra appo,n
hsertion ot new 2. tnTheSikkimtrrgaUonWalerTaxAct,2002atlerS€c1iont6,thelofiowingSecton
Seclion. shatlbe tnserted,name yr-
"17 PartciFarory trrigalion Nlanagement (p \,1) -Th6re sha I be partictparory rote oistakpholders tarmers in rh€ overaI dovetopnrenl ot warer resouices by conalitlrting Waler
Llsam Associa tjon/ Comnrili6e Ior ass gning responsibiliii€s of waler man;gement, organ zing
regutar orjonlalion/ awareness programm6s lo.tunctionartes oi tffigation/ Command AreaDevobl.rrenl Departmenl farmers, increasinqv/aler use efijciencyth;uqh propercoordtnation
b6two.n lh. AgricLtlure and t garonD6parrmenl and tormin; appr;ria{; Comnr uee ats.r., ,n\n b. Mon:.or g aro tvatuatioll
BY ORDER
R.K.PURKAYASTH (SSJS)
LB-cum-Secreiary
Law Deparlment
File No. 16 (82)/LD/P/2008
S.G.PG, - 388/ Gazetle /150 Nos-/D* A.g.2oOA,
THE SUBSEQUENT AMENDMENTS TO THE SIKKIM WATER TAX ACT, 2006 (ACT NO. 2 OF 2002) AMENDED AND UPDATED UPTO SEPT, 2008. 

‹ Prev All Sikkim acts Next ›