The Sikkim Ecology Fund And Environment Cess Act,2005

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EXTFiAORDINAIIV
PUB!.ISHED BY AUTi.IORITY
Gl\Z ET"I-ffi
{:ia ng1o k 'l"hursday 28th April, 2005 Nilo. 183
ilo. l/LD/F/2005
GOVERNIVIENT OF SIKKIIVI
LAIV DEPARTIVIEI\IT
GAhIGTOK
t\loTiFlcAItoht
Date:25/4/05
The lollowing Act of the Sikkim Legis ative AssernbLy ltaving receivecl lhe assent ol lhe Governor
on 9lh day of lvlarch, 2005 is published tor genera! inionral on.-
THE SIKKIIVI ECOLOGY FUIID /\ND ENVIRONIVIENT CESS ACL2OOs
(ACT NO. 1 OF 2005) ./..A.N .
t\cT
to provide for the prolection and improvement of environment and for matters con rected therewi r
or inctdental lhereto
l3e.it enacled by tlre Leglsiature of S kkim in the Flfry,slxth year of the Repubtic of lndia as Io owsr-
CIIAPTER I
PREI.IIVIINA[JY
1. (1) ThisActnraybecallediheSil(!(lmEcologyFundirlldEnvironrrenla]CessAcr,
2005.
(2) Lt extends to the wrole ol Srkk;fiI.
(3) lt shallco'ne inlo Iorce on such date as the Slat(r covernmeirt rnay, by notlcilto
in lhe Olficlal Gazetle, appo nt.
2 ln thls Acl, unless there is anything repug rant in the sublect or corllexl:
(a)"biodegradable materials" means materia s, articles and 0oods that are degraded
as a result of microlrial aclivily in natltral environmenl undet normal
'c0urse;
Expla/ralior-Maierials arlicles and goods deemed to be "b o degradable' are
prescribed n the Sdled!le I lor lhe purpose of th s Act:
Provided thal Bre Slate Governmeft may amend or modiiy the Schedule I by
noti{icallon il deemed necessary;
(b) 'business' includes any trade, cornmeroe or man laclL-rre or any adveniltre o
concem lr lhe nai!re of lrade, cornfireace or manulaclure;
(c) 'Cess'means cesa oaiee Dayabie undelthisAcll
Shotttitle, extent
' n--"'pa..rin s.'('o d'!(o'D\ a5'oil'1"r9''''e '''
;... -4 " ", . sc'eo i 'o (6 \ic6 ro 'on '
",.'r.o-,". oa rJa", , / no d."r..li'nouLl'ur.ropdtorri,coToar"
l"."t rio". 
" 
o"o*.", or siale or cen[ al coler nnent Pub ic seclor u'dertaking
i, ,i...-".i" r,"0". *d"v, 
"lub 
or assoclation { or rhe ncorporarlon ol s!ch societv '
FrDla,alion 7,-A broker, comm ssioo age.twho ca(ies lhe busi'ess olprocuring
"""..., ,"r,-". r"_ o rl- d"'he s 2r" ols 'r.' loi . 'F pL oo"e o !!_q"nd
i.,,0" *"0.,*", * 'd\ n ' . rnFalr on c N o--o " ano r-o 'is --1'o )ro
piocui" oid serrsrcr. gooas or setuices belongllg to lheir owne r shall be deemed 1o
L.e dealer lor lhe p!rpose.fthls Act:
ivotanation 2--Ihe na aqeroragenloraddalerresidln!llnsideoro!tsidelhe
siii". ""a 
rr,o p.*,""g""ds orsepices lronoulslde lhe SlBte or sikkim and
<c rs .ood- or sFr! ( e- t l\i r" S are ,'d .'n FsPe-r o:ucn Lr in6s!' b6
a"e reO ro Oe a oeare, ro, rre purpos6 ol lhrs Acl
Erulanalion3. lhepropr."or,na'"Jpro'a!e..o.'nole,'e'ol oogeo' ro''L
s.o.air.es ort , eb' s nF solpro! dlgsoN' 6s rk .loooi_9,.oaro 'qore.d\ lo
eai Ioo.l fa.ilil es lo c!slorners on payme.tofcash orbvcredil card or by dele(ed
.a,ncnrlr- dfc r..l.o oc o u'a e".' r,F rr pos" ol l'' a_
i^o,rn21166 a.-.r"ao or . Dopo 'n .ro, 1 o,' . ot ne! r'.. oo, o' r'60 o' 'ne
". -.* "... o"s - ia e.o..r- n6, oanannLn -. -e"i co\.''r -
b"o,,,-"-.r p, '. ' seLr J I .jc." ral.sp"-d-o'ono,qDode'o'Auronomou'
Doo,c' O o. rr -! nd',"il. ron oLlsro6' e Sr''d'J L"oe oo.' e'" iaoos'd
under lhe prcvisio.s ol rhis Act sha be deem€d lo be dealer ior the purpose o{ llrls
(ei Deparrme nl" means the Department oi Slate Gover rmenl dea rgwilh
irvircnrnenrand orDeDanmenl oithe Stale Govenrrentenlrusled with responsibili9
of colleclo. olcess underlhis Acli
ii) hotel"leson']odge"and morel"rneansanyp'emisesthallslsedforp'oviding
sorv!.es likc odgiirg or boardinO or rea(v to eal food iaciLilles lo custonrers on
payment n considerallon thereoi;
(q) man llacture' with alL ils grammallcal va.iatio.s and cognale expressions means
o1",cno." nnq.o,r-'nsa'p, I re.:.:tr"q o a'ren' 9" shr o D'c'ing
l-b., -.na o.o-nr"eF oc". . nq o' adoo. 19 aa, gooos qaec'.eo _ re 5 tpdr p'
butdoesnoti.cludesuch man!iaclure orman!'acl!ring process as mavbe
(h) nonbiodegradabe nalerials meansma€rials,aniclesandgoodsthalarenot
clegraded by m crobiaLacllvitya.d shall .cludealLkirdofgoodsinsoLld,liqlidor
gaseo!slor n lhal are nol degrade.l ln natu ra en!ironment u nder aormaL cou rse:
Expiaral,on-1,,'laterials, a cesandgoodsdeemedtobe"non biodegradabLa are
tnciuded in the schedule lior lh-a p!rpose oiihis act:
Providedlhallhe Sch€dr e Llcan be firodileil bylhe Staie Governmentby
notificaloniideem€dnecessary.(i)"iolllication"meansafoliilcationFuLrlshed n
lre Qii c alGazeltel
)"prescribed means Prescribed by ru es made underthis Acl or as prescribed bv
.otificallon uoder thls Act by I 1e state Gove mmenli
(k) "prescribed a!lhor ly'means authoritvappo nled bvihe State Gov'mmenl by
notificarion undersub.se.tion (1) of Seclio. 4
(l)'tegislered clealer" means adealer res slered under seciion 10i
General powet s at the
5tate, GavetnmeDt to
proiict itnd improve
(rD sales" wilh ts grarnmaticalvariairor)s aficlcogiirte expr(isslor't mcans any
transler o1 p'ope(y in goocls or sorvices by one to a to| ter ic,r cLtstl or Ior detefieil
(n)"sale price'meafs tlle armoLint pay.{ble to a deerleras consider.(ion ior thesa c
o{ goods or services less any sum zt owecl as easl'l clisco!t1t;
Explanalion 1. - n respect oi goods or services clellverecl on hirc l:,Lric tase or ary
system ol pay'nenl by insialnrents, lhe totalsale price (irLctud r,9 the ariounL t)ayiltrtil
and interest i rereLrpon)or lhe date o{ sLrch clelivery olgoods or services sha tDe
taken as tho sale p-ce lorthe purpose cJflhls Act.
Explanation 2--fhe sale price shall inclltde lhe exc se drty, va uo actded lax oi
any ollrer levies on the Soods LrnderatyCeItralorStalelavvforthetimebeirgir
fotce,made at lhe ltme of or beide tie dalivery oJ the goocls or services 10 tlre
br.ryer wheiher s!ch du1y, fee or other lcvy is pai{j by the p!rctraser of the goocJs to
the seller alongwith lre co|lsialeGtion lor the sale or directly to the Gover rrnenlj
(o) 'Slkkim' lreafs llre lerritory coilrprised in u-re Srate ol Stkkrri
(p)'SlDleGovernnlenl"means theGove nmertof Sil(k|rl
(q) "lurnovel used in relation lo a establislnnent overany perioctnrea,rs the aggrcg.rG
ol sale or services price or Parl ol sa e or seNtces price receivable;
(0 "year' nreansthe Iinafcia yearcolnmencing on lhefirstdxyof Ap t andenctinq
on lhe 3lrrday ol March |exi lo towina.
CI"IAPTER II
GEI{ERAL PO\][ERS OF'f I,IE STATE GOVEFNIIiIEi\T
3. (1)Subjectto the provis onsofthjs Act, LheState Govefime|tsha havepo[,en
to lake all such measlfes as i1 deems necessary or expedient fot the purpose
of protecting and lmproving the qLLality ot envirorlment, conlro ing and aiLratin!
environmental pollution and take measLrres for tesloration of ecolo!lical baiance
of the State.
(2) in p.rriicular .rnd wrlhout prejudico to generattly .rl the provisions ol the sUt)
seclion (1) , such measures fitay inclucle measutes wilh respectto alL or any o1 i t,)
lollowing matters namely:-
(a)Coordinalior olaclions oldllferenl Depa(ments of lhe Stale Ciovemment
olfrcers, andolheraulhorilies underlhis Actor (rles lnaclo Lhere nrler or unaicr
any Iaw for lre [ime being n force for the p!rpose oi achieving objectives oi
env iron inen tal co ns erv alion alnd imprcveneflLi
'(b) laying down proceclures Ior i plementalion oi this Acl;
(c) impose evy ol environntent cess orfee wherover the abuse of environmeni can
not be prevented;
(d) create a separate non lapsable 'Sil(ldrn Ecological Fu rd' for deposit ng srch fee
or cess aS rnrposed by alause (c) and ensitrifg irtiltzalion of sulrh JErs o'aess foi
ervlronmenlal amelioralion measures;
(e) impose reslriclions ol areas in lvhich any industry, operalions or process or
classo' ndusi esoroperationsshalL roLbecariecloulorshallbecarriedout$rit r
cerlain safegliards on payfilenl ol cess ot fee as ntdy Iro prescribed bV Lhe Slate
Government by not ficalion;
(f)impose resrrlclions orienlry olvehicles ofany kind or by persons ir any area as
speciiibd and reg( rate the er'rtry on payorcnl ol enviaonrlreoial lee as nlay be
prescr lr-6d by tre Stalto Govemrnent by nol ficalioni
Entirohment cesi
co I I ec ti ng A uthor ilies
:. ;;:;, ; ;.,;'-"; ;,J r,io" ) n" o'{ir' o'n 4ro' n e r' d ro' r'6
:;'1;;.,;;;;;;;-;; -r\ I r co. ,oe's i ne e 's., / o, L 'DpLre 
'|r 'o do'o
i":';".;;;;-;;i'"" ";,., ,oe pu''i. Pd a'\Fo 'cJ caleii6 -o '"r'
j,.i. ri,1-",,i.:., "'" ", 
; ;od,, . i,,.,,ane o.. 1, ". "s. "L' 
p.oe. i' ed .r ',
;:;": ;; .";,;".:"'.:;._ io,,-p" -.,,c,- o, ooaeF-rc' crr-so'
',I1,..c*"""" r'8 .e"u'4r* 'r'-'o"''ro '+o'
iil" i",".i"i"ii"J. i" 
'tr" 
Adand mav bc menr oned in I re order and surrlect ro
."i"i"i"r"" "",1*,.1., 
tne Govemment a'd lie prolisions ofsuch o'der sLdl
,;i .;':;"-",,' " 
,i "- " 
.odJ i ./ 'e. p.ePo'6' o'rc'ro- n iLi''o'i
;;;i,,; ","""""."" 
.,o ern,, , F
""" """ o-", " "p*-",, ") .r.. a! .o''^rc cerl'os" powe" o''1o m'\o'e
unar ons o to,d.-( lc_ner,".Fc.",r
CHAPTEI] III
CESS COLLECTING AU'IHOF1ITY
er.pos\oi."
- oeron'o oo i"," r're".l. O d..rio il/' r de' ra ^' d' o o' o s' ! o'l' oe"'\
;:;;; ;;.,,i-".....,,-"', " J6''c-< d/d-or
io rhls b€half by lhe SlaleGovenme.t by nolilcano''
- ln. ore-- roeo"..l o'rlr a' do'r . pe'son' "opo'n''our dor suo sF"'on(
i',r" 
",, 
--r' - por" ".r'--r o. \ n..r I e0an Iaenorl *nd.riero\d e
" po* ,po. , -" ll ," ' ec. o lt ..raoe''ere''tl'-"''a''cvLe\r ' i'od
'. rn n.h-J r,, he S rle C ov' ama.r b, ao'l or 0_.
r I !, 8-"on. ar Fo'r'eo.' oF''. b_secLol' r,sha' DC Jepneo ro oe p rol "ca"1"
,l,'rn..,._qor,"."o' 2' orL''Iroa'D6" r-ood 1860
CHAPTEB IV
INCIDENCE OF CESS
5 E.lironrnenta cessshal bepald bv:
(a) Ev€ ry dealer, manulacl! rer ' S1a1e and Cen lral Governmen t Depa nment
iLrbtlc Sector Unaertat<lng, aulonomous bo.lies orother organizal ons rvhoever
brlnqsnor blo.legradaole male ials as specitied ln Schedule I in tho Slale oi
Slkklm kom outsid; lhe Slale lorselling goods business, manulacl!rlng
producifganyprod!ctorto lse Ior whalsoever p!rpose in lhe siare o'lhe
sa e price llom lhe date ofcommencemenl ol lhis Act'
{b) lndlvi.lralusers who bi.g non b o deoradable maie ia s as sPe'iled n
a;hedule ll{rom oulside rhe Srate, ror hsown Lrse and co'sumplion' on ihe
sa e orlce lron the dale ofcommencement or Ihs Act'
ic) E;ery hotel, reso.t,Iodge or morel operati's wirh i'ihestale on Lis an'!al
provided ltrar slale Golarnmenr mav eremFr sLr'h hore s res'rls lodges-
unO *or" " 
rruro* n patrl"r rr turnover o;prcvide a grace period ol operarlo' oi
Lolr",tn"oa".roog""ol.orelssinceincepllonlorpromotingholelindustrv
-. -", "" r".","ir I" r'.' ". 
'a i rl'" sld.e Go' p '_'nt o/ ol r'd or
. ,o.'","^ ir'ri,."rr."s"r"orsu_ cleqo-psorve' Lpso5 r 'vbep escril "d
,. 'xn t", "t",r o"'p"crrco b/ I o' ca io' o\ "'51"1'Co "'nae
(e)on a rv such oth;r lrem halinq impacton e'!lronmenl direcl y o' nd recllv
at sucn aiare as m-av Oe prescribed by Ire Golenrment bv noliiicalion
6 (1 )The cess Payable by a dea er or an indivi'iua lnder tlis Ad shall be
levied al ilre iollowrng ralos
(a) in respect oi goods specifie.l in Schedute lt, al the ftte ol T yo of lotat tLtfitovi_,rofl saie ll ice of non-bio deoraljable materials.
(btrr especto,1otr.,s.terJ.s.oogFSor.rlo...srl t,F raLe ot jo. .. tol.tua]lover:
Provided lhai lhe Slate Goveffrrnenr rn;ry chzr.lge the rale oI teviabtecess undelclaLrses (a)and (b)above i-or.n Lirne to tinr6:by noLifcalio]r
. ProvldedfL]llrerlha hestaleGovernttenl nayaddt.rorol,llitfl.onr,orol )e h so rc ono i(l, ou,c, rr -rr tTe,e_pon tr,c.j rd S^h^d.,le ) -, oe,, er,c,lro De anrended accotd ngly
(1) No cess shall be payabtc under ltlis Act on the sate of goods anct seNicerj
-ilov ed i- S-ned , e lsuj,cu. I I l. c cono I orj a u"^aopi,o,a,., , y ,o,o,,,
I2)l .$.J1.,;o,.,..... trnr/i,.rj..or,,mr r.or"r, , hLnl,seal-aroS h.L-.1.,r.r.ll.c.o-por Ie.-. tsfl\L.e\:..t i. ru, e,,l. .e_r,",,oco.u.cora, I7
, CIIAPTER V
REGIS]'NATIOI\I OF DEALERS
I ) :vn y oer,er r.!b.e lo uay uesr u,to-t l,-rs rjl 9. ,t., apt.lv, wit1,n 4S Itoa_rve).o:rys o h r becon; g so I Jblc to re p-esL. c,d :ur.o .r, to- e.lis,."r o;t
(2) flo dealer tiabte to pay cess !nder thls Act, sha sellorproc!re and prrchasc90ods unless he is in possession of a vatict regishaliorl certiitcate !ria;;J i;-him by orOn behalf ol the prascr lled aurhorjry or has appl ed jorsuch regislralionwrrr' n rtrc liTe sDDc ,rco t1 s o secrion ( t t 6nai L s ,1pf 
"a. 
." r," " ""i o_"nrlla ry orEposed ol bv the sard nut ronh,
1:]_'ll:1.::: :!"". ",..,., ,.., o.,...,, . o, cr,pr,cor.on . I rru pre", . oeo
l::]^:l]-d-:"!r r.. r99,.rrrrion. dno or ncin! ,"i,.r,.,,,rrr r,-",p.).,co"on ,.Ir oroer granl regts.rJt'or 1o,n ,ucl,.jJ e ..i o ay ue slr.cii.eo, to ,,crrdealerrl
p.olilleL.t I .ar lne sa,d 4ut.,o.y rnLl den kt..1 s-.ch se..r r,tv as mav I rI,,t scn')co tro I tt., duir Lr l,.io"c rFg,-tr,rt r.,r,( Orrl.tcr to, n_
,.- ,P'o,idcrlurrherrh.ir,.to r,,11;calonlr.rcJ,s.ril:o n,h/Lereiu:eoJ e)s
'c .J Uoenltvanriasort.rb.o,,l)orl"nttyottJet-! .c,.u.
l1l.rlre-.r.Csc.ueJdufi,o,ilVssatS.tcd,J.t!.oo.\lerhjtbletop:y.essj,, 
J^rriris Acl _ ls t3t .d lo oDo ) ror a, d Eel D,rse , reg,sterco :r may, by .: not ,c nwnlnl d eclll co^r'!t .o:rOptytJt a,,d3er,.irrse,tregisrerno*ifri.O,,t ,nr,uJys or rne \e vlce o' 1te -ot.ce, ,a,l: tg ,1/ ch Lhe oed.er shal ,o ,,", " 
,o n.,u [)ena ry o upLes live h rnolFo tur e.tLrt oay r oetc,' o e- r.r" e"p,-,,,,,-" _",iperiod ol30days;
_-_, Prov,cl^o lnrr tne s- ri Juttro-lv 1..ry.- ar JIJr,, .,1r on ct rre dL r eru, o or.easons Io lle ter o.Jed,n w.,ri -r,p,tuce or ra.ve llre pena,ty il t,sJl's',eal lnrl Ine oeldy .a, o"n,,"u-,roi lry ."u,ons tieyo.to jtre conr,o.oTrhe de.rlcL
OSIAPTEB VI
RETUBN, ASSESSIVIENT, AND RECOVEBV OF CESS
(l ) Every -egistered dealer shalt furnish such retUrns, for such tr)eriods in sLrchform, to sLtch authorjty and wil tir such ttme as anay be prescr lred.
Explanation-A dea)et \\ho gels the registration i om a parljcutar date is al!oliable to iLrrnish eturn for lhe perjod prior to such clate durino which he was
nefufis and payment
8.
l.
I
A:rscashenl and
r(rassessment
orre/wselablelo pay.Qssrrxterlhis Acl .srDr ljr.nc.as n.y rpras.ribed
(2)lhodeale shalltrerore.lL niuLlga.yrelLr npoyrorleco!enrnon iisrrr
rnannerann wrlh n srch liNe as nair re prescribed rrc ano rroicess Llue
uf.I€r rhls Act ac.orclii!l ro I jc return a rd r!nrish alon.twith rerLnn nro.l oi
,.ntr. I o,d,,oTFr
byanysuchp'oofolpaymortstraL be.leerediiv.tidaf.lLreal€nastitLhis
nolheen l[nisrec]
(ll) Ia reg s l.D{i dea er tai s wilhoUl reaso-alre car se t,rtrnLsh aiv!ati.l otunxln' it.c.,L.',.'vt,ar.,trl,crrr, rr\r.1lor^uo1..o .i.by lhe uosolhed alllority alerra Lv ar lre 6te notex.oec|f9fu reesoielirorsanr
or €!l',,! ! :.r/c.,., L. I fj.\^.,,t o, .r., rJ, .ro.n,v1c,ro,. | " o, .-/lrc ral,en !.der. ry nf l1c t{ovisio.s .t lh s Acr
10. (1) lt tlre pros.rlbe.l aulhortry is sarisj ed lhal Lhe .etLtrn ot Lu rove.tr r.i:i]nnrLryddeale scone{rai. conrdele ilmay w rou re.tu rin! presence o, nuaic .
oi r€!uiring anyev dence norn h 1I, cleteimtne the ces:r drx"r firm lho.ea era.(lre loalersha dcrosits(.h assa:rseit ahoLnrt ot.ess in a r rorri.(e hea.l of.coount ii Gover rmen( .ovei re
(?) (a) tlllre presc itre.laurroriry snot saltstiedasato.esaid br(.0!!iresthcf esence ofdeaterorpr!d cton ot evcJeDceiror hirn itnr.yserveois!clr deare a noriccif th. Frescrilred to m re.t!tin9 rtdrorhis represeflalvcto.Llenn and prodlco on a date to be speciled, aoy ev rlence thai tre deaternay relyon i. suppo o'tris retlrr.
l lO Lo, a..\pftrm irt . ,.t,r o,-,/o.1,.,o,."'P{ .bc.l rur ror r/ I t.c.r^,,9t!..d1ne..' 1{_ ng.ii,. rE..l i,c, a,, t,,) lc: tc. 1 ri proo.r-L..nr \i c,r! t64-r .,- 0sar..i.lhoI)ruv -,eor .a. I t.,d,i01,..rw,, iS
a^. :sr.nJr c'.'Ie t.c... t. /d,cor, .06.ter(rl rra re.lislered dealerlr t4 r.(a) lu r sh anyvati.r renr n of ru.noveras
ol Seclon ri or
relu 'e.l !r,l.r sr b se.ron (r )
(b). com ply wil r lhe nolice issuecl i rnde I sutr-se.1io I (2) ot I rts Seclio ri o I(c) salis(y rre assessing nulhorly abool rhe co ectnesG or the returrs
1., ... pe-r o,,.r, d., - o .J,,F,otr. ro
.rt.F, ir.l.tr r.tr q,. cr.' onL ),,.u-rL\_.rt) o ., t.o.. .f,. . ,,.'r r.,:.Eoridlleo to'r'rvtot.pooJi,.ro. .r,ghF.r 6.a..r-r,!..ro,.! ot'r6 1',;l.r o- d ct.!cc.rsro )L,11'o.co ' J,.reJq -\.,,5,or r.,ol-c r d. e, nirJ ro i,'J.r,.r.,oLrliio-into.6!e a..,/o.i,.4noi" ,o
erc.ed rq lwl.e tl'e anroL nlot.ess so as!!ss..:
. . Providenlla he p6nalty underlhissurr-se.rion sliat 1)e imposet ontyrI the p escribed aolhor ry is saLis,el rtrar I re fa iure oftre dea er : witrl,d barlro.rr I ,i'j. d n,,- "olrJPonq ven lo he loal.r
l',rt f 'ro a.r.,or cc! .eo. | - f ,e. .. bco r Lr-o, ! 15 \:t.. d!.,,d I o _4,er
'cli. o,,....-s, 1! lr.r..r.. -.o rrvi.6ro4w{.t I'Jrrer r.' rl or /Dan -, rs or r to.n.ii. n ie.l,tr..o ro. h-t-roo:eor,. --.. r. o,Irv_ou,e, egi,..Fd'or'. rot.a \ crJr.r. r,n t,. pe.:oop.ecc o-ou.,er.rLl-seror rlro SF.t.onq I esr.dau'jorir.s,J. r'c 0..r,trts. ,1.' ...
er-o'.or^o Io,tr rloir..ri9.-.,1 6ss.,, " (o,'r1.. <;esrl.dqr,.,.l'-1.roJnor - .)'elonthi Ja< 6,ro..s.L Denoaord.).,1. ll6f
lI e. tho a 1]o!nLn Le53 so a5ses!e.J
(4)
Procedure of pa\nent
ofcess or penalty
.- - - P'o,.deu, ropr ).ll,,t,.oe, \.,ui.*e., o.r.. 1,Det,.r',.,_....". .
rn).'a)c.tDedJLtLorih s.1.r..,rel,t...rrhetr.J.:or l,ccJ,"le.h:ts^t.,Ltdeliberateorunjustllieda]ldLLnlessa.easonabieopporiunityofbeingtrea,drs
g v-"n lo the deaier.
Explanation.- Fot the purpose ol sutt-section (4) ils lhe caise may be, theproceed ngs shalt be deemect to have bee initrate{l wlren a nolic;is serve(t ordeerned to llave beeIl setued on lhe clealer.
11. (1) The cess adm ssrblo from a deater as showr.l in any retur I or revised ret|mIurrished by him under Sectron g al.tal oess and peDalty as due under Secliorl'0 sl,nll o. n.:u .n .trd nnnle. lrrosut Le I tr. , "", "_,,- " ,;--i.. oScclon 9
(2,rn,o'-ror "o'rlr1ceJqd,1{t ,cn,rllya5s.ssts.ra.jd.-,,rr.tho_o1crL,.r-,1q. b.qe-l,on'2).rn I Ilt o,Se..r u 9 or ur J.,..ub :,r r,on r3 and (!) or Sp I ol0a'r( r ocd-,1,)U. r,/iraourt ar,o U) .,r d r,,J ^,1- rt, . r-r-.,,flc 5. --..e"tion f2)or Secr,or,J: ja t,e i.ro tv t,jr , i. ,-ctt. ? .,e.11. va n,.r ..,1
'r",,rs naybes,.euleoijrLt onoricco.uurnrr.,i,,r-, Jrescrbd.j-o.,r,".reoby lhe prescibed alrtlrorjty;1tre clate so speci,iectlelng'not tess |ran:O litrirtyldayg from the date ol seNice ol the saict nolicer
P o,,ued tr dll'/ jitiJ -. .ltror .v.t a, i,, ttc l 9 r-al on.ino tLr, .ersons Lu
oerecorOeCorJpD,'Lrlio,ro,t,cd-a.e,e.te,rJttredareto.s-cF13J..,e.,..
allo\^r the payment to Lte macle ir.l inslatiients as may be determined by it
(3)l'ddCacrlrr,tete,J,w ,to.tLJny,e.sor,Jr.ecd- F,lodeLoj,t .he"i^,o.nt
ol cL.cs loc .i .ct w rl t.re t)c. ull\, rt r. /, J) tlre J.rte sle. irert i,, t,- ro, ess ,Ld rnder suo-sec.ro I r2t o. Ly r-e ou e erLinoe,, D\, l, e D-o, so 1,erp o,rr te'os atptghlepr oerca'lr rar a-nt, T c L rtroundFo o.t a q. are. / )o\ s ..r ,..accrue and be charged on such afiounl trorl such ciaie arcl iucn interesfsha I be treated as if it were cess due ur.tder tllls Acl and shall be paid bt tir;dealer ln the prescribed tnanner:
Provided that inlerest sltall not accrlte or be charged oit any arnounL Ulerecovery of which is stayed Lrnder sLrt_r-section (5) and (6td!rtng th; period lheslay operates.
(4) Any arnounl of cess, pena ty or rnlerest ctue from a ctealer whtch .erna irsunpardmay be recovered on app|cation irylhe prescribed aulhorty to ltreJLrcjjcrat
Magrstrate of the tirst ctass who sha| realtze it as if it !,rere a li;e imposed b;him:
Provided thatwhere doring the proceedings under thjs sLrb-sectton lheamounl of Cess, pena ty or lnterest due lrom a dealer is recluced as a resLrlt oiappealoroiherwise, the preser beciaulhorityshalliniorrn the ctealeraccording y
ardlr'eJUlhoi/bL'O.ew.o.1p,oLr,eo10i..eoe.lor,.l.-.i r,:.1or.,-oo, ."co(,' al bc doer.l6n.o )L uost tu co l-. t .e -,.1o--t or g nat.y,. r;Trleo .o L, eauthority.
(5) ll any dealer is agg.evecl by lhe imposition of cess, penalry or nteresr
undersub-section (3)and (4)ofSeclion 10, henraypreferafl appeatin writing to
the next higher aLrthority lo lhe prescribed aLlthorlty as nolified by the Slal;
Governrnent as pcr procedure la d down in Seclion 18
(6) Where an appealagainst or an appl caLion lor revts on of lhe assessmentof
cess or levy ol penally or inlerest is entenained, the appellate or the revls onal
aulhority as the case may be, may on app ication stay recovery ol tr€ cess
penalty or interest in whole or n pan s!lliect to such co tcljlions as I nay
impose till such date as it nay direcr:
ta st a b ti s ineni of f i n.t
Person aulhotized to
collect cess tr.orn
Managcment ol lhe lLnd
Crc.tifl11 ol ccss n) Ihe
t) ti I iza I ion ol t h e f u nel
Pr;vi.led thallhe slay oi recoveryso Oranled shallslandvacaled on
.-" *" ;;";;;" ;,i, ",p;r. riol io :e/s o' ('rnd \ o'-roed o o' i''
.i-",." "-L' "-pp" a.'o'1. e/.-o-"'o ir o " nr d e I
, ,n,-'aol no-'il:rloo" q .'c' " sl dr"l''"'r'" rde'
,. " ^. ,,;;;,;. ". r" ,rr '. f .-:' "o n' Lr'" s'1' rrFc e! ed "'' e
iiii 'p." i,v m" o+-,r"nt autho rized ro co e61 1he same as 
'oi 
rled bv ihe
r) L N. n.rson ollre. I 'ar "eqric'e.opao sra -o'le''o"e-or""oaa-,;,';'";;"-;, "'",",0 ce, o,o.oo.'nq'''" "''Lnoe''nnA.o' ri6
sale of ooods or telvices
,,,-".',i"i.i","" r",.".ra on'n/"'c"" ror''e cePt
""."*?"*.J'" " -"e^'-_..od .r '.. oe"rer ,s l "ble ro I i! "ss
"', t,i,""""..",,*'".,. "e. o ( )o'su")'''ro1 2 o1'p'e er 'lErF ed
..-," 
'o'm 
ni, dbr.\'1r -,- -e,s ._der' . a i
, CTIAPTER VII
SIKKITJI ECOLOGY FUNO
13 (l)ThereshaLlbeestablished{;ru16PU poseolthisActaiund1obecalledlhe
Sikim Ecology Fund.
(2)The fu.d shaLlbe urider lle conlrolol lhe Slale Gover'menl and there shal
b€ crediLed to thelL rd the io Lowings:
(a)any sLrm oi moneycredlted unde.Secllon 14i
ir,inni, su. colre"rei nvtte siate Govenrme't in ca v ns olr iis l!ncioas
(",d L dp'oUoeob/.'p^enl'dlGo'on-p"orr P''"aGor"n' enll'
ray ot q ",ro or. eruri" o' rhe'urpo "'o an' o ar 01o.t 6 F' !: or r' 'r
. rho',nn.nrtO" ma"ro."d n I e o'no drLr'er' a' co
ean'.ano."lr"larceo'r, c'rd ol he'r"o'h ''ro ao 6''r1F'r'or156
rt Tnc or.ccedr ot i e. ass'e/ ad Jno-' spcr o o 5e' r o''0-' d ('-''n "
sha tr sl o"'e4i'"o'o're conco oarpd -L_tl or sr l r{ :no'p ) ale r eqi) o L'e
mr uaooroo_i:ro n:oeo/ dvr'ntl r>b"'"i crea'''ppro(e"d"o'l"''"
;.i...,r""1.",". .-0,-o '1'ro'rae'o oe qu' 7 de'''s\^rv'o'L'"
15. (l)The lundshalbe!l rzed IoF- - rne..a o"ma+aop1c' ol ra' 'l l " ' l'e p ' o tr
*-""r".*a.1*-",,P"1o rpro'"n"nrol e''4ron'e'a sea'"' d
ecoloo cal sec!r lv o1 the Srate,
,. .-1" ".n", - ,.*'-" p'o e'ir Faotr ( di'elr / oi rao 'Fcr 
' 
ro r'sro'o ior
o: 
""ooq,= oi"-e or '. " 
,d. o ., ",€!s .n he S "re a., r' oe pe.r,'db'
lheGovernrne.t
l6 I'rorlneDL'oo eeolp'sr'inqp'op1 Ii'rl"1o o"te r''0' Le5'a'^
- "."""r-i,,pp"r,,co "' "" "''a_''""'"' 'b''or'orr) -ad"
il. o1,""0 " ." l,ii ,n", persons wrrh such des snations ro assisr rri'n as mav be
')eL rco rn.n - 06 'r 
' ov lr P 'ra e Go.Fr I Fnl or -o nr'a or'-' -,,, 
rt ",,*"' *" ". " i/r'1odr.i' +! ion'. sh"l rdl.dr
-c:.r,er "^-rr.".1:r,.t'u,-,a,ias'.'r'ur 
_' o'-'i Lr
4at ta cettain
Appea!, revision and
ct.lAP]-EB V t
SUITS, AF,PEAI., $JEVISION AND REI/IE1]V
17. ( I ) No assessrnert rnade pruceedir'tgs laken or ordet passeclurrclerthis Ac(
shall be called inlo questio| n any Courl save as otherwise r.ovided in t rll
Aci.
. (2) No slrlt proseclrlion or oLher legal proceedings shal lre aljanst any plrtrtkr
servanlor any person ap )oi11ted uncier Section 4 or Secliont6Ioranylhlncr
done n good iaith under tJris Acl or ihe rules made ,rr notificalions issued
thoreufder save with lhe previous sanction ollhe Slale Government.
18. (l)Subjectiosuchlulesas 'r.tybemade,anycJeitlermay, I the presc.rDeLl
n'iainer appeallo such aLdhorily as rnay be presctlbed againstany order passcrct
Lrnder sub-seclion (3) of Section I sub-seclron (3) and (4) ol Section 10 and
sub-seclion(3) of Seclion 1'1 of Ihe Act.
(2) l\o srLch appealshall be ente ained untess,-
It is accompanied by proof of fraymont ln such ma rner as may Lle pLescribeL:I,
, of llte amount of cess admi ed by lhe dealer lo lle dL e from him and lwenty
live percentofthe dlflereice betwoe| sLrch amountoi cess jnctuding penatLy
and inteTent assessed.
" (3)The aforesa cl appellate or revising alrthority may.
(a) conllrm, reciuce, ann! , enh.tnce or olherwise modify the assessment o{
LosS. PelA I! o.I la eS ;
(b)setasideanyorderanddirectlheauthortywhichrnadelheorder,lopass:l
lresh order alter Iudher enquiry oa speciiied poinls;
(c) pass such olher orders as iL may deem fitarrd proper.
(4)LloordcrprejLrdicialtoanydealershatltrepassedunderlhrsseolio Wthout
a reasonable opportunity of being lleard/be ng gjvell lo him
19. lheamo!ntof leespayableforbyappealorapplication rnade!nderlhisAci
shallbe such as may be prescribedl
Provldedlhatnoieeshallt)epayableforanyap)ea orappticationfiedbyoro
behalfoi tire St.rte Governnent.
C}IAPTEN D(
PHOSECUTION I\ND PEI\ALT{ES
20. (l ) Witholrt preiud ce to any action tal(en or lhal rnery be tal(en or any order
passed or nay be passed und6r any of lhe pTovlsions of this Act, whoover,-
(a)belngadealer sellso'purcllases goods in contravention of s!b'section (2)
ofSection 8 or falls or neglecls lo conrply with the provisions ofsub-seclion (l)
Lhereof; or
(b) fail:i wilhout sufficlerlt cause, to submit any return requtiecl !ncjer sectto| I
or wilfully submlts a false returni or
.. . (c) nol belng a regislered dealer falsely represenls that he is sucll a dealcr;or
(d) prevents or obstruct any aulftoflty unOer ltls Acl ln tne penorntance critts
clutles and functions u'tder this Act;or
(e)failsto paythecess, ponallyo'irrterest.jue in accordancewllh s!b secLion
(2) of Section 9, sub-section (3) and (4) ofSection l0 orSeclion 11;or
(f)conlravenestheprovisionsol Sectioltl2: or
(9) conlravenes Section 21: or
(h) abets any person rf the coffirrssion of any ol lhe offences speoif ed Ln
claLises (a) lo (h)i
shallb€ punrshablc wiih rmprisonmcnl oleiller descriplion which may
extond lo onG yea' or wilh fine w rlch rnay erlerld lo Iilty Lho{rsanll iupees cr
**ffi
,i""'5-- "" - "t:t I"_i,i,,:";lir;i :i"";i:;; ,:*:ii:.;:.;
:: r;l'";:l ;, : t 
""':.-i,li::l l.*;l{ iH " 
:"'"-; " ;"'' "'
sear.h€cl Lo Pievenr evasion
,' iil, ; *' -:t: :ii rllq{ :*::iirii:,," ; . 
":..
l;: **,:t ti ;:* :ri;:r,:-i'i;:; l'::;': :i : r:"
:"",. u,., " 
.,".r.""."",., "'*' : :I::'":.,",. o... 6.o,eso e ooa6. .
'r\ r. oari, u d' eld x'1o' n1"rud F Io 
l: 
e 
-q' I :;;';. F.s;a;er -
lil.r. u,res mav prourae ro' al!or anv or Ine roit
:Y:i":'-:"";fi;;;; ra,Le,E-e'e'po,otr bp'
;:i:;;##",;; ;,'-der''|o's,('or(r or c" r
,"i1"":::;11';"."rpaop s''o. o' "q, Ino-L de sen'|o.Bs'Erbo
'-lnJrin s'unr ng ot'"n'rl'ules oT reqisrranon
.:,^t.:"::^:l"i-. '!a5' no6'|. ^''h''
oena,"D,pJ4o-ce,lo'o' - --.larc-a€(.)^n, -rd11"
,",h: .;,""4 ro lre turn shed under seororL:
""Jt; ;t;" ; ;,, ; ;,",* *::' !""fjli;lil;"",,ed nJ ep oceo "
r.\ rhe dar; bvwhLch reurns 1'ranv peroFle
,i 
i*";:.:;i: l' :; 
:, : ." *:::, ""; 'li:l::13""";; 
i. '-
Lvor e oa eoLnoe" ' ^ 1""':""'J;"#;;;; e'.,o a{
I t rtre n,oceau'e to' lhedlsposrlol:ppe'Ls
".ilj;:1ij."s;;::'".i " rno,. a 10'ro w L-' e o+"1 e" aa! o.
... , -lFd u.de. s"'r o' "u, ,. ,.n,,po_-".o
" ;; x,;: :: l.;:r "r!!:::i,:r"-=:lijj";iy;i"..,,". "l : l.:,i,..."A.,. ;,;,.^,, , rio'i-" ,"- * " ' 'o1' 
6 r-".trr or..;r.e.i:;. 
" " ,:,. ..,"o. -" 
:,1?: l'":l:: I1;:::;r";*r:1'.1". " "" ""
(2) Not wilhstanding such repeal, all collections ol enviroirnrent cess ol environmerrt
lee penalty and inlerest anclall proceedings or assessnrenls rnade, aclion tal(en
or orders passed lry any aLrlhority under any 1au, referred lo in sLlb-sectioo (] )
shallbe deerned lohave been made, done orlaken underthe conesponding
provisions oi ihis Acl.
SCHET]IJLE U
tsIO-DEGHADAtsI-E IVIATEHIAI-S EXEIVIPTED F-88U:EESS
(See Seatiori 7i
1 . Ali ce reals a nd p u lses includin g b roken particles a ncl h Lrsk Except vvhe r sol.1 in plastic packagir r0
and bran thereofwhen broLrghtinjule bags or bioughl Ior orsealed container.
PLrbl c Dislribution Systefil(PDS) scheme.
2. WhealllourincludingaltaandsabjiwhenbroLrghtinopenor Except when soLd in plastic packagi 10
in juie bags. orcontainer.
3. Bread . Excepl when soid in plastic or
Pol}jthene Packaging.
4. Meat which has not been cured orirozen. Excepl wher] sold as tinned or plaslic
packaging.
5. Fresh {ish.
6. Vegetables, green or driecl commonly Ei(ceptwnen sold Ln p aalrc
l(nown as sabji tarlGri or sak packaging.
7. Gur and molasses.
8- Salt
L Nlilk.
l0 | es r'rveslocl. incl.o:^g po.r I y
11 Cotton Yarn
12. Texts books and exercise books for educationalp!rpose and
srJch olhersacred books as maybe prescribed.
13. Waler, but not aeraied or r'nineral waters when sold in Lrottles or
sealed conlainers
1.1. Baw Jule and jute malerlals.
15r Plain paperand aaticles madelhere kom.
1{i. Egg".
17. Sag and tapioca globules.
tB. Cortoc, urtslrlched corron cloLh.
19. Handloom Woven, Gamchas, Khaddar or Kh3di. Garnrents made oi
KhaddPro,kh.di.
lU, tla_d,crall gooos 10r T,ldP fiorr :.er'rs i 'Sc 'courc I
1l
2r. uuslaid Oil, raPe oiland mlxtures 01 n!starda|drapeoil Exceptwhensoldlnpaslicpacka'ln
orseal6d container
23. Mushrd seed and rapeseed,
24 Flowe6a rd Plarts, vegelabe seeds.
SCI'EDULE II
NONt.BIO DEGRADAtsLE I\]IA'TEH!ALS
(See Sectiorls 5 3, 6)
r Cemenr includ ifg g 'ey and white ce me.l ifcludl.q aL varleties thereoi.
2. ro n a nd slee , arllcles niade irom iron and slee , funr lu 'e made wholly or pr ncipally ol iro' or stee llke
sales,alrnirahs grill, gates l!rllltureandolhersimila'fternsnradethe'eof.
3 New Molor Vehlcles, includi.qchassls ofmoto.vehicles
4. Molo. tyres and lubes and spare pans accessorles and conporent pans ol molorve ricLes
5. (lo1or cycles ard cycle combinatio.s, motor scoolers,, moloreltes and iyres, tubes and spare parls
accessorlesand compo.enl parls oi molor.ycles, nolorscooler, and motorettes.
6 Brcks and marble, mairle.rlps, marble or mosaic I oor and wallllies and arlicles made oi rnaDle or
nosaic, gEnne, lles oi al! kiids.
7 All e edrical goods ol general natu re inc ud ng a type oi wires, cab es, switches ol al kinds,poyppes
lor co.cealed cabliig, blubs lube righls lancy lighls, healers oiallvarieties and desc.iptlons afd a
otherelectricalgazeltesan.lgoodsifcl!dlnggeysers,mi!ers,grifders,waslrngmachlnes,rel geralors,
an.cofdilioners, a r-coolers and air condilioning Planis, aDd spare pads acc€ssories and component
8. Ele6lronlcgoo.jsofal(ndsanddescipllonslncluclingtelevisionsels,rnicrcwavesowens,rnusicsvstems
ol ali .lescriplions, l.ansistor, adLos, ac.!mulalors amplliers and loudsPeakers a.d sPare parls
accesso'ies and conlpo.enl parls thereof.
I Hardware goods oi a I l(inds hade Jrom p asi c and oriron Gl pipes, GCI sheels.
10. All kin.ls 01 paints. ncldingacrylcandplaslicemusionpaints.Lacquer'ers,disiempers cenentcolouis
olpanrls. enamels, hquld painls, sliflpasle painG powdeipaints, whether ready ioruse or nol
11 Vamishes, vegetable pa nl removeE and strainers oia lki.ds.
12. Bltumen, hard coke, soil coke and aLlolher alolropicior.rs rrereol.
13 Fubbe ilemsolallkinds and goods made lhe.e Irom
14 Wifes,liquor, spi tand beer.
r5. Glass and glassware olaLlknds
r6. Eeadymacle lood ofalrkinds llnied or pa.kaged in poypacks orlet,a packs
I 7. Cold drinks aeraled dinks and mlnpral waler when bottled in non degradabl6 materiars
18 Alu ninum iiame and alu minu m goods 01 al kinds, iurn ilure made who lv o I prlocipally ol al! minum
19. P asli. goods a1d plastic sheeE and allolhe' tems made ofplasllc
20. Brass,copperand brass wa res a nd co'pper wa res ncludlnga lilems made lheretrom.
2r. Ar maclr nery and eqri prnents used tor qeneraton oi eleclrcty n aLl k nds of hyd6l power slalions'
rlrer narpower slalio rs and olhe' power gene'al rg equ rne rts a.d power lransLnlssion liies.
12
:22 Wireless receDtion irrsl Lrne|ls and apparalus, radjos and racllo-g amolhones
23. Cinemalographic eq!ip nent incl!.ling cametas, ploi6clo's and sorrrrd rccordilg alrd reprocit cirr!l equiprreol
and spare paris accessolies and componellt pa(s Ihereof lenses, IilLns and panq a1'l accessoriPi
'cLlu 'eo ror usa IrereLt rl_.
24. Pholographic an cl olh er cameras and enlargers and spare parts accessories and oomponenlparls theroot
Lenses, filns and p ales, paper and clolh, and other parls aircl accessories reql redfo'oseLherewilll
25, Allclocl(s, limepieces ar'ld wertches and pans lhereol
26,A1]armsinclud]n9ril]es,revolversandpisrols,andalr]nlunilionforthesamecletonalorsalldl)rackerS
27. Urga.ene cases ano lgnters.
28. Dictaphone and olher similar apparalus for rccording so!nd ailciparls lhereof aod elecLro-rllagnelic lecording
tapesincludingcassetteLapeswhetherpre.leco]dec]ornol,cellsoJall|(indsanclClescrpLio]ls'
2g. Soufd kansmitling €qu pment inclucling Lelephonos, mobile phones of allrnal(es' loLrdspeaker and spare
pans | 'eteol.
:10. Cornputers, pinlers, scanners and harclware connected therewiih, CDs, Floppy, prinler rcfills' typev/rilcrs
labulating machines, calcr.rlat ng macllirles, dul)licating rnachlnes pholocopying machines and prinling
rnachines a'rd parts and accessories thereot
31. BinocLrlars, telescopes and opera Olasses.
32, Gramophones anclcoTlrPonent paris lhereol and leDords'
33. Cushions, mattresses, pillows and otheialticles made wholly or partly of artiiicial loanr'
:i4 Cushion6, mattresses, p llows ancl other article made wholly orparlly ofartiflcialorsynihelic resin and
plastic ioanl.
35. VacuLrn Jlasks ot all kinds and descriptiorrs including reiiLls foI such llasks
36. Utensils made wholly or principally of stainless sleel or alufi\inum and copper'
37. Upholslered wooden iurnilule
38. Perarnbulators lncluding push_chairs babies af'l spare parls accessories anci oorrlPonent Part' Lhereof'
39. Carpeis of allvarieiles anddescripLiol except Locally produced
40. L.inoleunr.
41. Lihs, whrjther operaled L:ry electriclty orsteanl, and spale parls accessoriesandcomponentPalsllrereoi
4.2ExhausLiansandaircilculalorsanc]spalepans,aocessoriesandcomponenlpaltsthereof.
43. Dlamond,Pleciousanclsynlhelicstollesotherthandlamond_realoIa(ificial'
44. Pearls-r,-.a1, anif icial or ctrllLrred
45. Goki orsllverjewelry alld Iiligree.
46. Laminated sheet, like fonnica, Sunmica, etc'
4.7. Ornaments set with diamoncl or stones (rcaLor artiJiclal)or w th peals (real artiticial or cult!red)
48, PerlLrrnes,
49. Cosmetlcs of all valielles
R.K Purkayaslha,
Legal Remembrancer _ c um- secretary Law
F. No 16(82) LD/P/2005
By Order
GOVERNMENT
SIKKIM
- EXTRAORDINARY
PUB LISH ED BY ,AUTHORITY
GAZETTE
Gangtok Wednesday'l.6th April, 2008 No. 130
oale: 10.04.2008
GOVEBNII,lENT OF.SIKKIM
LAW,PEP4RTMENT
GANGTOK
NOTIFICATION
No.21lLD/P/2008
The lollowing Acl of the Sikkim Legislative Assembty havlng received the assent ofthe Governor
on the 281h day of March,2008ls hereby published tor generat informa onj-
THE.srKKl\,! EcoLoGy FUND AND ENVtRoNMENicess lamiwouerut;lcr, zooa
ACT NO.5 0F 2008
ACT
lurth€r lo amend the Sikklm Ecololy Fund and Environment Cess Aci,2005.
Be il enacted by lhe Leglslature o{ Slkkim in ihs Filly.n nth Year oi therRepubtc oJ tndla as folowsi
Shorltitle, extent and
commencemeilt
sectlon 2
1. (1) This Acl nray be called the Sikkim Eco ogy F.und and Environmeni Cess
(A-e rdmenl) Acr, 2008
(2. ,r erre"os ro rr_e w-o e 6j s:i:krn
(3) Etcepl when spec:' ca y oro,/ aeb olher,,,se ,r lh.s Acr lo'a pa1 c- ar o ov sio^.
it sha lbe de€med lo have corne inlo fbrce on lhe lst day ol Aprll, 2007.
2. ln lhe S kklm Ecology Fund and Enviionment Cess Acr,2005 (hereinaiter
reiefied 1o as lhe sald Ac0, in Seclion 2,- ' '
(i) in Explanallon lo clause (h), forthewbidandiigure"Schedule l",lhe wordand
liSJr6 'ScledLle lr sha'L be s-bsr luled,
1ii) alterclause (h),lhgiollowing clause shallbe insened, namelyi-
"(hh) "person" nreans and inc !des any indivldual, lirm, prcpr etor, Hindu UnC vided
Family,company or corporalon lncluding maaulacturlng company ahd
corporalion, Depahmeni ol Cenlraland Slale Governm€n1s and ololh€rStale
G overn me nts, Publlc S eclor U nderlaking Aulonomous Body, any aulhorily
esraD',s1ed L.der a,ly sral-le, soc'ery. c Lo. assoc al ol or irco'porar.or o'
such socloty, c ub and assoc al on, and coniraclors engaged in lhe business
ol works conlracl whelher underlhe Cenlralor any oi th€ Siate Governmenls
or notl"
( ii) alterclause (k), the totiowjng cause shaI be inserted, namety..
"(kk) 'pLJrchase invo c€,,means an nvojceoTcash mernoranclurn or a bill
showing tolat cost of the prics ot ih6 goods sp€citied in Schedule , nclusive
ol al lhe charges, patd by a person to ihe se ing deater of anv Slate other
thar Sr\-.s-ell-€rr6qislered Jroe.a'lyAc.otr,ratstaleo;n0.,
(iv)in c aLrse (l), forthe word and {igure ,secion 10,,, thsword and IoLrre ,Se.t on
8' sha.loP s-o(ilJred.
{,r'1c.a-Se(-),alrer,lelasrwo,osdeteleopayme-larooel;.elheoLncluaton
mar{ : , ,]e ,olo\! 1! soros s,rat be;nseleo aarre y:.
'and inc udes the Uansfer ol propeny in goods (whother as goodsorjn some
othe.foam)invo ved in lhe execullon ol a works conlract,,l
(ii) ln Explanallon 2 io clause (n),.
(a)rhewords latue add6d tax,,appearing aflerthe words and punclualton malk
'excse dUIy " shalt be omilted i
(b)theloltawing Provtsos shalt be nse edtothesaid Exptanation, namey.
'Provided lhalvalue added tax and loca saeslaxpayable underanyolher
Acls ol lhe Stale Governmenl sha noi be inc uded in the sate price;
Provlded iLlrlher that the above proviso shal com€ nto lorce hom the dats ol
pub cat on ot thjs Act in the OfiiciatGaze e.,
ln lh€ sa d Act, for th6 existing section S, lhe lol owing shalt be slbstitured.
namelyi
'5 E-" ro..nei csss st-ah be pa d b/:.
(')(a)Everydeae o. perso,r rlc'Lo,rg lt€persor ergaged r taoor).esso.
works coniract, whoeverbrings non-bio degradabl€ malerials as specjlied in
Sclrodule I tor sale, n Slkkim from oulside Sikkim, on lhs sales turnover ol
such non,biodegradable maleria s orgoods, frorn the dale oj cornmencemenl
Provided thal in the case ot porsons engaged in lhe bus iness oi \^,o rks
contracl the paying authorily ollheconlracleg shalldeducllhe cess atsource
on toial works bitva ue or amol]nl althe rale specilied in sectjon 6 oflh s Act,
in the manferas prescribed orrnay be prescrlbed_,,
(b)Every person ordealer, whoever brngs non-bio degradable mateias as
speciliod ln Schedu e I tn Sikkim from outside Sikkirn tor own use and
consufirpuon or for whaisoever purpose otherthan making sa es tf s kk m, on
the pr,rrchase invoice value, irom the date ol commencemeni oi this Act:
Provided that the percon or dBalerwhoever is engaged in the bus n6ss
oi rnanulaciurlng ol goods, sha pay ths cess at such €te as spect,ied ill
seclon 6 01 lh s Actl
Provided fuflherthat when any person or dealer has paid cess n
acco dance r,l- l1e prov:sio.s lalo oo(n in r.rsl p.o/iso no sLct^ perso- o,
dealershal belableiorcessunderthisAclforsaesolmanufacturedgoods
wilh n Sikk m.
ic) Everyhotel reso, lodgeormoteloperating orcarry ng onb!sinesswrrh n
Slkkim, on the sales lurnovar
(2) The State covernmentmay by nolification,alow payment o(composile
cess lo such dealer orclass ol dea ers havinglurnoverbelowa specified llml,
and ln such r.nanner, as prescribed oT may be presctibed in the notillcatonl
2
Provided lhatthe prescrlbed aulhorily shallveily ihe veracity 01lhe
r!rnover otlhe doaLer and saiisly himseli ihal ihe dealer exercising oplionlor
composile cess ls e igibl€ as such.
(3) On enlry in Sikkim ol such calego es of vehicLes, al slch rates, afd on
such lerms and conditrons as may b€ spec lled by notiicalion by the Stale
Govelnrnent
(4) On any sLrch olheritam havlng impacton environnrent direci y o r indireclly,
at such raie or rales and on such cond lions as may be pr€scribed by lhe Slale
Government try noiillcalion."
ln the said Act, io.1he oxisling seclion 6, the folLowing shall be subst lu1ed, iame y:_
" 6. (1)The cess payab s undertho said Actshallbo levled atlhe lolLowlng rates,
(i) in respeci ofthe sa e oi goods specified ln Schedule Ll, bythe persons specilied
n clause (a) of sub-secton (1) of ssction 5, oth6rlhan the personsengagedinlhe
business oi \i/orks conkacl, al1he.ale ol one percenl on tolallurnov€r olsalesi
(l) in respecl olihe goods or malerlafs transferred in execution olworks conllacl
al lhe rate ol 0,50% of th€ gross value ol the works b lli
Provided ihailhrs c alse shallcome into iqrce lrom the date of publication of
lhis Acl n lhe Ofiicia Gazetlgi
(iil) rn respect ol ths goods speciljed in Sch6dule ll, by lhs persons and lor the
purpose specilied in clause (b) of sub.section (l)oJ seotion 5, olherlhan the
persons enqaged in lhe buslness ol manulactLJring, al lhe rale oi one pelcenlol
the purchase price shown in the valld purchase invoice oron the localmarkel price
vaiue I novalld purchase involce is produced beiorelhe prescrib€d aulhodty:
Providedlhatlhe prescribed auihority may d€termine the market prlce allho
rglevanl poinl ol lime alt€r such verilicalions as ho deems necessary;
(iv) in respsci oi the persons sngaged in the business ol manufacturlng ol
goods speaified in clause (b) ol sub-section (1) o{ seclion 5, at the rate of 0.50%
on lhe lolalpurchase lnvoice valus:
Provided that this clause shallcome lnlo iorce hom lhe dato ol publicallon ol
lhLs Acl in the OiflcialGazetlei
(9 ln respecl ol holel, reso , lodgo or nrolel, at lhe rate ol on€ percenl on the
gross salestumov6r,
(2) The Slate Governmenl may revise lho rate oi cess under clause O, (ii), (lii)
(iv) and (v) of sub"section (l )ol secilon 6 from time lo lim€ by notilicalion.
(3) The State Government may by noliUcalion, addlo or omitlrom, or olherwise
amend Schedule ll and ihereupon the said Schedu e shall be doerned 10 bie
amended according lY."
5. Lnrhe saidAct, attersecilon 6,lhe followinq new Section shall be inserled, namely.'
"6A, Pointoflevy,and rem lttance oI cess ln certain cases.'
(1)The cess payable on sa es ol goods specilled in Schedirle ll by a reglslered
deale, s'ral be 'ev,ed or.y o.ce al ILe t'rsl rlage o po llol sales occ! "eo r_
Sikklm aiter such goods aro brought or imported from outside Slkkim
(2) The persons relerred lo n clause (b) ol sub'section (1 ) oJ secuon 5, bul exclr]ding
individ!als, whoevor brings or mports i|rlo Slkklnr irom olislde Sikkim goods
section22
specllled in Schedut; llto the Act iorown use and consumpiion or torwhajsoever
purpose otherthan sales, shallremltthe cess lothe appropriat€ Head oi Bevenue
at such stago, wthin such liare and ih such manner as pr€scribed or as may be
prescnbed.''
6. l- rre said Acr insecrionS,-
O in sub-s€dion (t ), after th s words ,pay cess,, and befor€ ih e wo rcts ,,un.je r this
. Acl'; lhe lollowing words and punctlation marks shat be insened, namely,.
"on salos ol goods or materlals specrji€d in Schedule li,,
(i) in sub.section (2), afler lhe wo rds .pay cess,and beiorethe words ,,unde r th is
Acl", th6iollowing words add punctuation marks sha be inserted, iili.dly,j
"on sales of goods ormaterials specilled in schedule 11,,,
7. ln the said Act tn ctause (a) ol sub-seclton (3) oJ seclion 10, ior the word and
Jigure "seclion 1 1", the word and ligurs.secton g,,shall be substiluled
I lnihesaidAcliinctause(e)otsub-section(S)ofsection22 torlhe word,,lax,,the
word "cess" shallbe substiiuled,
9. lnihesaidAct in Schedute t, attbr sertalnumber25 the fo owing seriatnumber
and iiem shallbe inseded, nanrety,.
"26, Any other biodegradab e ma te riais delin ed in ctause (a)ofsection 2 $,hich
is lolspec lied by nan e in r.r's Sc,reoute.',
10 - lhe sa o Acl ,. Sc,redu'e tr, afte, serat 1-Tbe.49, l1e .o, ow:rg sefla. r umoer
and ilem shal be inseried, namety,- :
"50. Ariy other non-biodegradab e maleria s defined in c ause (a) otsection 2
which is not speallied by name in lhis Schedute..,
By Order.
R,K. PUFKAYASTHA (SSJS)
LB-cum-Secretary
Law Department
Flle No,16 (82)/ LD/P/2008
s.G.P.e. . Iio/ cazette h5b ttos.tot:- ta.a.zooa
GOVERNMENT
SIKKIM
EXTRAONOINABY
GAZETTE
GOVEBNMENT OF SIKKIM
LAY{ DEPABTMENT
GANGTOK
Dal6:07.03.2009
No. I/LOP/ 2008
NOTIFICATION
Tn6io'tu nq Ad pas's€d by ho Slk\h LBg slsri€ Assomblv ano naving rcco'ved t1eEssenlor ln'Govornor
".; t-", i M'. 
"r,-zoos 
B ritobv ouollshed lor s€_era tJonaiion :
rHE srKKrrvr EcoLoGy FuN" 
^ior.:JnJill^1$$)"."" 
,aMENDuEN, Acr, 2oo!
Atl
,CT
lo am€nd Tn6 Slkkim Ecologv Fund and E vlrcnm€ntCessAcl' 2005
a. il enacted in th6 SlxliBlh Y€ar ot tho F6publlcotrndia as lollowst
1. (1) Tnls Act may b. oall€d lhs Sikkim EcoLogy Flnd and Envkonmont (An6idmont)
An ncD,.nl.l 2
(2) li shall coms iito loce 0n lhe dal€ of its publicstlon ln ths Oflioal Gazetlo
ln ma S'Aim Eco ogv Funo ano En!rcnmenl Cass Acl 2oo5 h S*llo" 13'
suFsecion (3) shall bE omitl€d'
By od.r.
B.K PUNXAYASTHA (SSJS)
Ln.cum'Seclgtlry
Llrx DoPtrtn.d
Fll6 No: 16 {82YLD/P4009
ffi.70/ ce16ne/ 1oo cPsJ 1o.os 2ooe
GOVERNMENT
SIKKIM
EXTRAORDINAHY
PUBLISHED BY AUTHORITY
GAZETTE
Gangtok Thursday 11rh October, 2012 No.513
LAW DEPARTMENT
GOVERNMENT OF SIKKIM
GANGTOK
No. A/LD/Pfl2 Date: 1OhOl12
NOTIFCATION
The following Act passed by lhe Sikkim Legislalive Assembly and having received the asce

Excerpt shown. Open the full act in Lexace.

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