The SIKKIM TRANSPORT INFRASTRUCTURE DEVELOPMENT FUND ACT,2004

SIKKIM
GOVERNMENT GAZETTE
EXIRAORDINABY
PUBLISHED BY AUTHO RITYGanqtok Tuesda 26th October, 2 0I? No. 407
N.TFICAT'N 
Dated:1510'2004
I lre ioilowirrg Acl oF lhe sikkinr Legislalive Assesrbly havifg received the assent ol the Governoron 4lh day ofOctober,2O04 is published fo, g"nur"fintorrnuiio,,i
I IIE SII('(II\4 TRANSPORT INFRASIFITJCTUFE DEVELOP[,1ENI FUNO
ACI,2004
(ACT NO.2 OF 2004)
#,
ra eslabhsrj a rut)d altd ro deverop.. nlainlail at hDprove rraaspotl inrrasLn)crure io sikkim and rarsuch purpase lo levy and collecl ces
speed dieset ait a ld (o p,o,ia" ro, u,\lt!,i"::::::,::',:::::;:i:,:::;:lr!:::i,,::::,-, *,, 
^,nu
Wl-,FcEAS rl rs erpedie.rt lo creare a ,u.d arid lo dcveloo. ,,.air,larn o- irn,ove I.arspo.f
]":"::1,::,::: ]] 
a til,rl 0nd ror sucr, purr)ose {o revy a,rd cor ocr cess oir sale or fnoror spirir commonry
,,,i11,,]1. 
,",,o, o,,U ,,iglr speed dieselo and to provide tor nralte," 
"o,,u"",.0 rr,ur"*trh or incidenral
8E ll erlnLrteJ Lry tlre Leqislalur.rn ows:- - r ol sikkirrr in llre Filty-tifllr Year ol re Repubilc o, lndia as
No. ZLDl2004
Sllorl li!e, ex ten t l
and contnlencontenl.
GOV EFINMENT OF SIKKIA,,
LAW DEPABTM ENT
GANGTOK
CI.IAPIER -I
prellnrl :1ry
(1) This act rnay be called re Sikkjri) Transporl lItrastruclure
l)eveloprrent Funcl ncl, 2004.
(2) lle\lends lo t're $r.o,e ot SikL.,n
(3) ll slrall coir,.: illlo forco ori ,n r.r ,r.,,^, ^,,-...^, .^^,
Dclinitions.
Cess authorilies.
lncidcnce ol
cess,rale thereot,
paylllc t of cess
and fulrlishing
re tu rn,
2. ln this Act, un ess lhe conlexl olherwise requiresl'
(a) oess nrear'rs llre oess leviecj alrd colected under section 4i
(b) "fund" means lhe Sikkim Transporl litllaslruclure Developmenl
Fund eslablished undel sub'seclion ('l) ol seclion 5;
. (c) "goods" nreans Ihe goods specilied in column (2)oflhe First
Schedule;
(cl) 'lrolificalion" means a nolilicalion published in the Oificial
Gazetlei
(e) 'prescribed" means prescribed by rules made under this Acl:
(l) 'Schedule" means a Schedule appended to lhis Act:
19) "Slile Government" means lhe Government ol Sikklm.
CHAPTER,II
Aulhorities lor the purposes of levy and collection of cess
3. (1) The Stale Governmerrt shall, by notilicalion, appoint an authority
{lrerclnaller rolerred lo as lhc prescribed aulhorily), and shallap-
l)oirl sLlch ollre. persoIl bciIq lhe ollicers ol llte Slal6 Govern-
menl, lo assist lhe prescribed aulhorily as the Slale Goveanment
nray lhink lil lor ca(ying oul the purposes o{ this Act.
\2) I he prescribed aulhorily and lhe persons appointed ufder sub-
section (1) to asisisl ltim shall have jurisdiction over lhe whole ol
Sikkirn.
(3) I lre persorrs appoir)lc(l lo assisl llre prcscribed aulhority shall ex-
ercise suclr powers as nray be delegaled to lhem by the prescribed
authority.
(4) The prescrlbed aulhority and lhe persons appoinled to assist him
under sub-section (1) shall be deemed lo be pubiic servants wllhin
lhe meaning ol section 21 ol tlte lndian penal Code, 1860.
(5) No suil, proseculion or other legal proceedings shall lie againsl
lhe prescribed aulhorlly or lhe persons appoifled uncler sub-section
(1) lo assisl him lor al]y riIg whicl] is in good lailh done or inlended
lo be do e UndL.r llrls Acl or llro nlles ntado lllereunder.
cllAPEn - t
Ircldcncc a d icvy ol cess, rnle o, coss and payment of cesg.
4. (1) 'l lte.e s'rall be levied a|d co ecled, Ior lhe pU,poses ol lhrs Acl,
a cess on every sale hr Sikkim by any person oigoods, specitied
in co[]r rr (2) ot llre l-irst Sclrcdule, wlrich tlave nol been pur-
clrased by sLrclrl)erson in Sikkirn, at lhe rale specllied !n the
correspo|ding entry in Column (3) ol lhe said Schedule.
(2) The cess leviable under sub,section (1) sha be payabte by the
person who sells such goods in Sikkim.
(3) The person relorred to in sutl-seclion(2) shall iurnjsh a return lo' lillclt aL]llrorily in sUcl\ lorln, in sl rch rnan,rer and al such inlerval,
Establiqllnrent
of fund.
os nray be prescrrbeC anC suclr PeIgon, ri lne Presarih4ri marrner
pry llle lull arrourrlolcess belore furrrislliirg such IelLlrn.
\4) The cess levlable under sub_seclion (1) shall be in add lion 1o any
lax or duly, by whalever nanre called, leviable on sale ol the goods
Lrnder arry olher law for lhe Iirre being in Iorce in Sikklm.
CHAPTER.IV
. Sikkim Transport Inlraslruclure Development Fund
5. {1) -nrere slrall be eslablished lor llre purposes ol this Acl a lund lo
be called tlle Sikkim Trafsport lnlraslructLre Development Fund
(2) Tlre lund shaLlbe under llre conlrolol lhe Slale Governmenl
arrd [here shalllre credited lo tlre iollow]ngr-
(a) any sum of money credited under section 6;
(b) any sum ot money crediled under seclion 7;
(c) any surn realized by lhe Slale GoverFment in carrying oul ils
lunclions under this Acl or in the adminislration of this Acl:
(d) any iund provided by llre Cerrtral Gove rnmen I Ior the creallon,
Ucv4lolr lo, l,.ra 'lut..U.(jc or :,!.lrr(rvetI|enl ol lransporl
inlrastructure;
The balance to the credil ol the lund sllall not lapse at lhe end of
llre firrancialyear.
(3)
Crediting ol cess to
tlre fund.
6,
7.
I
The proceeds oithe cess levled under seclion 4 shall lirst be credited to
the Conso idated Fund ol Sil(kirn an.l lhe Stale Governrnent may, il the
Slale Lcgislalurc by apprcprialk)n rrrarle by Iaw in lhis betrall so pro-
vides,creditsuch proceeds lo llr e iuJ'ld Irom tirne to time a lter deducting
the expense oI colleclion, lor IJe]ng utilized exclusively for lhe purpose
ol lhrs acl.
The Slate Governmeni may, aller dire appropriation made by the State
Legislature by law in lhls betrall, credit in the lund, by way ol grants or
loalls such surrs ol nloitey as tlte Slale Government may consider
Granls and loans
by State Govern-
ntcnl.
Utilisfllion ol Fund.
l\.,1aintena ce
of accounls,
Adrriristratiotl
of Iund.
Necessary.
B. Thc fufird slrnll bc ul ized lori
(a) tlre creallon, develop te l, tainlena ce or irnprovemenl ol lrans-
pori inlraslruclure, including roads, brldges and flyoversi
(ll) llre irrlproverneIlol trallic ol)erations alld road salelyi
(c) the purposes ol such otller proiecls as rnay be prescribed.
CHAPTER . V
Mnrragcmcnt oI llic Fund
Tlre Slale Governllrent sltall Ilainlai proper aocou ls and olher relevanl
lecordS insucll iorrtr and in sUclt rita ner, as t1lay be prescribed.
-Il)e Stalc Governnteltl slla I a(irnlnislcr llle lund arrcj lake such decisions
regardlng inveslrnent in projecis oi traosl)ort inlrastruclure, trallic opera-
tion and road saletv as it conslders nc.tsssa.v
10
The Second Sclledule
on "no,,"", ," lii"ri;;,l,;llil ,,_ o",, , r*
1 . ln lhe Siklirn Sates Tax Act, j 9B3 (
{r r, a'rer rre *"a, .[.r1", 
"L"i ";;]]"^:':: 
"."' l"':""d 
ro as e said Acr), in secton 2, in ctause
c.argcd as 
"u".'"u,uL" ,,,j".,,," .a,;i."o.t" 
casJr d'scou'rl" lhe words and ligures "q1 66y sLrn
s.ra r be i,)serled. kitr 1r3f5pq'1 lr'lrasl'uclure Development l-und Acl, 2004.,
2 ln Ure said Acl, in s_oclion 6. lor I
ivoLls,"l,rr/ccsso,rarirr""r."|."l:r.".;j'l"lllJl a'rv.irooos o'cj4ss ot goods may be laxed,,, l,.reI gooos as lpplicabte, nra/ be realized", shall be substjlLled.
CHAPTER . VI
Mlscclloneous
( l) 'l lre State Coven I r.er lt r nay, by nolillcatlon, make rules ,or car ry_rng out the purposes ol Ihis Act
12) l:::lli"i,1' ",,q *,,1,"uI prejudico to rhe eenerat[y or rh s roreso-
rng powers, such rules may provide lor al, or any oI lhe mal;rswhich under any provisions ol lhis Act are required 1o be pre-scribed, or to be providecl lor, by rules.
The Slkkim Sales Tax Acl, 19BS shall be amended in lhe mannerspecilied in lhe Second Schedule to this Act.
Tashi Wangdt, SSJS
Legal Flernernbrancer-cum-secrelary Law.(Flte t,to. t 6(82) LD/97-2004
Porvcr lo nrake rulos. 1t.
Arrrendnleht ol
Sikkim Sates Tax
Act, 1983.
12.
8y Order o[ lhe Gover|lor.
The First Sclredule
(See section 4.)
an)e ol go ares ot cess
lMoior spiril cornmonly k,,o*n n" pntrJ
Iliglr st)eed dicsci oit
BupBo ono por lilro.
Rupee one per lilre.
,.---,-'::::=:=::::::
I'riut!d dI Sikliat t,-ot.nt t. t t,ttlr,
GOVERNIruIENT
SIKKIM
EXTI],AORDINABY
PU BLISHED BY AUTHORITY
GAZETTE
Gangiok Saturday 1$ April, 2006 No. 94
GOVERNMENT OF SIKKIM
LAW DEPABTMENT
GANGTOK
No. 24 /LD/2005. Dater 31"r March 2006.
The following Act of the Sikkim Leglslative Assembly having received the assent oi the Governor
ar 24tn day al Match,2006 is hereby published for general information:-
THE SIKKIM TRANSPORT INFBAS]'RUCTURE DEVELOPMENT FUND
(AMENDMENT) ACT,20O6
( ACT No.3 OF 20oo )
f!rther to amend the
Be it enacted by the
foliowsr-
Short title, extent 1.
and commencement
AN
ACT
Sikkim Transport lnfraskucture Deve opment Fund Act, 2004.
Legis ature of Sikkim n the Fifty-seventh Yearofthe Republicof lndia as
(1) Ths Act may be caled the Sikkim Transpod lnfrastructure
Deve opment Fund (Amendment)Act, 2006.
\2t r exrelds lo the who e o'Sik< n.
(3) lt shall come into force at once.
ln the S kkin'r Transport nfraskucture Development Fund Act, 2004,-
( ) ln sub-section (1) of section 4,-
(a) after the wo.ds "a cess on every sale" and before the words "in S kkim"
lhe woids "or self consumpiion, or utllization for commercial purposeor
consumption ln the paocess of manufactuaing of goods, or execution of
works contract, or operation of machine, equipment or motor vehlcles
empioyed for any commeTcial activitles, by impoding f rom outside the
State, by nraklng purchase or otherwise," and,-
Amendmenl of
section 4
2.
(b) after the words "by any person' and before the words "ol goods", the
words "or tne Stale or Cen tral Government nc ud ing deparlment of other
States situated in Sikk m, any ocal body any authority or Corporatlon,
estab ished by or undet any statltte and any State or Centra Government
undedaking", shall respect vely be insertedi
in sub-section (2) of section 4,-
after the words " the petsor)' and belbre the words "who sel s", the
words ""or the Slate or Central Governnrent includlng department
of other States s tuated in Sikkim, any local body, any authority or
Corporatlon, estabiished by or under any statute and any State or
Celrra' Goveri-e1r L.oe(ak _q , and.'
after the words "who selis" and beiore the wotds "such goods in
Slkkim" the words "or consumes for self or utllizes for commerc al
pulpose or conSumes in the process of manufacturlng of goods, or
execution of works contTact, or operation of machlne, equipment or
rnotor vehices employed for any commercial activities,", shall
.espectively be lnsertedi
ln sub-section (3) of section 4, after the opening words "The person"
and before the words "referred to". the woads "or the Governnlent
or the body or lhe organizatlons" shall be inserted.
ln sub-section (4) ol section 4, after the words "leviable on sale'
and beiore the words 'oFthe goods", the words "or self consumptlon
or ut lization for cornmercial purpose or consumpiion ln the process
of manufactu[ing of goods, or execution of works conkacl, oa
operation of machine, equiprnent or motor vehicles employed ior
any commercial activities", shal be inserted.
For the existlng First Schedule the fo lowing Schedule shail be
substituted, name y:-
"The First Schedule
(See section 4)
(ii)
(a)
(b)
(iv)
(v)
(iii)
Sl. No
(1)
1.
2.
Name of goods
(2)
Motor spirit common y
known as pekol
H gh-speed diesel ol
By Order
Rates of Cess
(3)
Rupees two per litre.
Rupees two per litre'
R.K,Purkayastha,SSJS
Legal Remembrancer-Cum Secretary,
Law Department
File No. 16(82)LD/P/2005
S,G.P,G " 103 /Cazette/ 150 Nos/ Dt:- 1 ,4.2006.
GOVERNMENT
SIKKIM
EXTBAORDINARY
PUBLISHED BY AUTHORITY
GAZETTE
Ganglok Thursday 21st AFiit;-761i
GOVERNI ENT OF SIKKII\4
LAW DEPARTMENT
GANGTOK
NOTIFICATION
No. 199
oatedt 211412011
No. 5/LD/P/1 1
Short title, '1.
extent and
commencement
lnsertion of new 2i
CHAPTERnIA and
sections 3A, 38,
3C and 3D
. _T^e'o towilg Acl passeo by the Sikkim Leg.stai ve Asserrbty a^d havirg received the assenlo'lhe Go,,e,ror on 30' day ol Marcn, 20 I i is he,eby pLbrisheo tor g"r"ruin;o;.;;;;.-
THE SIKKIM TFANSPORT INFRASTRUCTUBE
DEVELOPI\4ENT FUND (AMENDTi,lENT) ACT! 2011
(ACT NO. 5 OF 2011)
#,
iurther to amend the Sikkim Transpoit lnirastruiiure Development Fund Act, 2004.
. . 8e t enacted by the Legistature o, Sikkim in the Sixty"first year of the Bepubtic ot tndia, as
Tris Acr may be Called the Sikkrm Transpo.t lrl.astrLclu,e
0eve opment Fund (Amendmeni) Act, 20T l
It extends lo the whole of Sikkm
ll shallcorne into force at once.
ln the Sikkim Transport lnfrastructure DeveLoprnent Fund Act,
2004, {hereinafter referred to as the,,said Act,,) , after section 3,
under CFAPTEB-1, and oefore Crapter- ll, lhe to o\iring new
CHAoTEB aro sectiol34, sectio- 38 section 3C ard seclton
3D shalLbe inserted, nametyi-
"cHAiTER.IIA
Regisiralion
Any person or authority or corporation, estabiished by o. under
any slatLrle or any state or central Government undeftakjng,
who is iable to pay cess under thls Act, shall register under lh;
Actwilhin two months kom the commencement ol business or
(1)
(2)
(3)
3A (1)
!t'" '
12)
comrercial.acr.v'l.qs,-ir r,1e For.r and 'nanne as may oe
Prescribeu.; . - ; / :[.::.
Any person or autho.ity or corpo.arion, or a1y unde akrng
'eterreo to rn sJbisection (1 ) w'lose brsiness or commercidl
activj es las commenced belore th's sect o1 ca/ne nro force
shall register u rd-;r this Act wirhin two months f.orr the date
of enforcenleIit oIlh.is section or enforcement of the rules made
thereunder, whichever is later.
The prescribed auihority may allovi registratlon beyond the t me
orescribod il sub-seclion (1) ard sub-seclion (2), for a reasorab,e
spaa ot tirre i'l_e :s satis,ied that lhe applicanr was p-evented to
register himself due to valid rbasonsl
Providedthatany person whofails to register ln terms
ofthisseoilon shallbe liable ior penalty noi exceeding rupees
five hundred per day o, default that shafl be imposed aiter
providing an opportunlty of being heard to such person.
]f the prescribed authority is not.satisJied luiih the accour.rts of
pqrchases, saleq ret-umsfunished afid pqyfirents oJcess made
bythe person registered oraccounts iurnished and payments
madebyan unregistered person, ilany, such prescribed aulhority
may ma-ke summary as.sessmenl.on such person within three
yeaas fromlhe date of retu rns ,u rnished orpayment of cess made,
and for this purpose the pr.escribed authority may cause the
personlo produce allrelevani and necessary books of accounts
or may make best judgmenl assessment if ihe person iails to
produce books of accounts:
. Provided thal any excess payrnents of cess rnade by
any person underthjs Acl shall after assessment, be iefunded or
appropriated,to any outstanding dues or fllture iiabitity ol cess:
Provided iurther that an appeal against any of the order ol
the sub-ordinate prescribed althority shall lie to ihe next higher
prescribed authority withio 45 (forty {ive) days ol passing oi the
order agalnstwhich appealis inlended to be p.eierred:provided
also tnai any appeal p'€ie(ed as pe. second trroviso slall be
disposed oti by ihe Appellate Ailthority within a period oi one
yearirom the date of filing ol such appealor withln such extended
time as lhe orescibed authority at.ows wh:ch sha I not be r.ore
than six months ai one instance.
It shalibe lale,ful for any p rescribed a uthority to demand by notice,
any of the documenls, from any registered or unregistered
persons, pertaining tothe purchases and salesofihe goods liable
lor cess !nder this Act, which are maintained under the Sikkim
Saies Tax Acl, 1983 or the Sikkirn ValLte Added Tax Act,2OO5
or any olher laMi governing the tax on sales and purchases of
goods, or to inspect business premises oi such persons al any
reasonable tirne but not betore sun rise and aJter sun set:
2
(3)
Assessment,
retund and appeal
38.
Production of SC.
documents,
inspection ol
business
premlses and
Penalty for non-
Production of
documents
Declaration of
goods made in the
Checkposts under
oiher Acts to be
deemed as
declared under the
Act
lnsertion of sub-
section (1A) in
section 4
lhserlion of
Provlso to sub.
section (3) oI
sectlon 4
Amendmentof 5.
First Schedule
Provided that the p rescribed authority may after provtding
an opportunity of being heard, impose a penally nol exceeding
rupees lwenty- iive thousand on the person who fa ls to lurnish
the documents reierred to in this section.
3D. The declaralion during traospodation oi consignments ol goods
made in the Check Posis set up in Sikkim, in the Forms and
manners as prescribed in the Sikkim Sales Tax Act, 1983, or
the Sikkjm Value Added Tax Act, 2005, or under any other aw
Ior the time being in lorce, shal be deemed to have been declared
for the purpose otthis Act, too."
ln the said Act, in section 4, after sub-section (1), the following
sub-section shall be inserted, namely,-
"(1A). The State Government, lf satislied to do so in p!blic inlerest,
may by noiitication amend, add to oralterthe items specified or
. revise the rate or rates of cess prcscribed in the First Schedule
to this Act."
ln ihe said Act, in sub-section {3) oi section 4, the lo owing
Proviso shall be inserted, namely:-
"Provided that it any person required to r!rrnish returns
with proof of payments under this sub-sectjon fails to do so
without reasonable cause, he Shallbe liable for penatry not
exceedlng rupees fifty per day of defa!lt in filing reurns and/or
making payments that shall be imposed after providing
such person an opportunity of being heard.,,
ln the said Act, in the First Schedute, fo.lhe existing rales of
cess as speciiied in column (3), the fo owing shall be
substituted, Famelyt-
" Bupe6s three per litre.",
"Bupees two and fifty palsa per Iitre.,,
(R.K. Purkayastha) SSJS
L,R-cLrm.Secretary,
Law Depa menl.
File No. 16 (82) LDnTi 11
THE SUBSEQUENT AMENDMENTS TO THE SIKKIM TRANSPORT INFRASTRCTURE DEVELOPMENT FUND ACT, 2004 (ACT NO. 2 OF 2004) 
AMENDED AND UPDATED UPTO APRIL, 2011. 

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