The SIKKIM EARTHQUAKE REHABILITATION MANAGEMENT FUND ACT,2013

/
GOV'ERNMEN~r
EXT RA 0 F~0 INA RY
PUBLISHED BV AUTHORITY
No.162Gangtok Monday 22nd Aprii 2013
---------------, ._,,---, .._-----------------LAW DEPl,RTMENT
GOVERI\JMEI'JT OF SIKKIIVI
GANGTOK
(J{ ~ ~.. viDated: 25.03.2013I\lo. 4/LD/P/13
NOTIFICATION
Til~oll~Wing Act passed by the Sikkirn Leqislative Assembly and having received the assent
of Ihe Governor on 12"' day of March. 2013 is herehy published for general information:-
(ACT NO. 04 OF 2013)
AN
ACT.
to provide fund for immediate relief, restoration and reconstruction of future earthquake and for matters
connected therewith or incidental thereto.
WHr~REAS, it is expedient to create a fund for immediate relief, restoration and reconstruction of
future earthquake and for such purpose to levy ami collect cess on contract work and to provide for
matters connected therewith or incidental thereto;
BE it enacted by the Legislature of Sikkim in the Sixty forth Year of the Republic of India as follows: .
CHAPTER-I
Preliminary
2.
(1) This Act may be.called the Sik kirn Earthquakc," Rehabilitation
Management Fund Act. 2013
(2) It extends to the whole of Sikkirn.
(3) It snaucome into force on such date as the State Government may,
by notification in the Official Gazette, appoint.
In this Act unless the context otherwise requires:-
(a)"Cess"meanstilE;cessleviedandcollecteduncersecnor:4;
Short title extent 1.
and commencement
Definitions

Cess Authorities
Incidence and levy of 4.
cess, rate of cess and
payment of cess.
3.
(b) "Contractee" means any person or authority including the Central!
State Government, or any agency/ undertaking /body under such
Government or a private organization, or a firm or an individual who
has been awarded the work contract:
(c) "Fund" means tile Sikkim Earthquake Rehabilitation Management
Fund established under sub-section (1) of section 5:
(d) "Notification" means a notification published in the Official Gazette:
(e) "Prescribed" means prescribed by rules made under this Act:
(f) "State Government" means the Government of Sikkim
(g) "Value of works contract" means total payment received or receivable
against execution of work contract, including escalation, if any.
However, it shall not include tax and cess leviable under any other
Act enacted by the State Legislature,
(h) "Works Contract" means any work executed as per the Sikkim Public
Works Code and Manual or under any other law for the time being in
force within the territory of the State of Sikkirn.
Chapter II
Authorities for the purpose of levy and collection of cess
(1) The State Government shall, by notification, appoint an authority
(hereinafter referred to as the prescribed authority). and shall appoint
such other person being the officers of the State Government, to
assist the prescribed authority as the Staie Government may think fit
for carrying out the purposes of this Act.
(2) The prescribed authority and the persons appointed under
subsection (1) to assist him shall have jurisdiction over the whole of
Sikkirn.
(3) The persons appointed to assist the prescribed authority shall
exercise such powers as may be delegated to them by tile prescribed
authority.
(4) The prescribed authority and the persons appointed to assist him
under SUb-section (1) shall be deemed to be public servants within
the meaning of section 21 of the Indian Penal Code, 1860.
(5) No suit; prosecuuon or other legal proceeding shall lie against the
prescribed authority or the persons appointed under sub-section (1) to
assist him for anythiriq which is in good faith done or intended to be
doneunder this Act 01" the rules made thereunder.
'CHAPER -III
(1) There shall be levied and collected a cess for the purposes of the
Sikkim Earthquake Rehabilitation Management Fund, at such rate not
exceeding two percent but not less than one percent of the cost of
contract works, as the Staie Government may.by notification ill the
Official Gazette, from time to time specify.
2

Authority
to
collect cess
Establishment
of
Fund
Crediting of
cessto
the fund
(2)The cess ievieo under sub-section (1) shall be collected from every
contractee in such mariner and at such time, including deduction at source
in relation to contract works of a Government or of a public sector
undertakinq or arivance collection through a local authority wilere
approval of such contract works by such local authority is required, as
may be prescribecJ
(3)The cess leviable under sub-section (1) shall be collected in such
manner and at such time as the State Government may prescribe by
notification. including deduction at source from payment macle against
execution of works contract by paying authority of the contractee.
(4) The amount deducted as cess at source shall be deposited to the
credit of the State Government within 15 (fifteen) days after expiry of
month of such deductions in such form or challan or through book
adjustment, as the case may be.
(5) It such paying authority fails to deduct, or having deducted, fail's to
remit to the State Government the amount deducted as cess, within the
stipulated time the State Government may impose penalty of such amount
as the state Government rnay by notification specify.
5 ( 1) No person other than a contractor who is liable to pay cess under
this Act shall charge to any person any amount towards cess or
purporting to be cess uncJer this Act. The amount charged as cess
shall not be more than the amount the contractee is liable to pay.
(2) Nothing contained in sub-section (1) shall relieve a contractee from
his liability to pay the cess under this Act.
CHAPTER - IV
6.
Sikkim Earthquake Flehabilitation and Management Fund
(1) There shall be established for the purposes of this Act a fund to be
called the Sikkim Earthquake Rehabilitation Management Fund.
(2)The fund shall be under the control of the State Government and
shall be credited to the following:-
(a) any sum of money credited under section 7;
(b) any sum of money credited under section 8;
(c) any sum realized bytheStateGovernment in carrying out its functions
under this Act or in thE?administration of this Act;
(d) any fund provided by the Central Government for the creation,
development. maintenance or Earthquake Rehabilitation Management
(3) The balance to tilt:) credit of the fund shall not lapse at the end of the
financial year.
The proceeds of the cess levied under section 4 shall first b(")credited to
the Consolidated FWld of Sikkim and the State Governrnent may, if the
State Legislature by appropriation made by law in this behalf so provides,
creditsuchproceedsto thefund from time to time after deducting the
expense of collection, for being utilized exclusively for the purpose of
this Act.
7.

•
Grants and loans 8.
by
State Government
Utilisation
of
fund
Maintenance
of Accounts
Administration
of Fund
Power to make
rules
The State Government may, after due appropriation made by the State
Legislature by law in this behalf, credit in the fund, by way of grants or
loans such sums of money as the State Government may consider
necessary.
9. The fund shall be utilized for;
(a) relief during earthquake;
(b) restoration of assets damaged by earthquake:
(c) reconstruction of assets darnaged by earthquake:
(d) the purposes of such other projects as may be prescribed.
CHAPTER - V
Management of the Fund
10. The State Government shall maintain proper accounts and other relevant
records in such form and in such manner, as may be prescribed.
11. The State Government shall administer the fund and take such decisions
regarding relief, restoration and reconstruction of earthquake related
works
CHAPTER - VI
12. (1) The State Government may, by notification, make rules for carrying
out the purposes of this Act.
(2) In particular and without prejudice to the generality of the forgoing
powers, such rules rnay provide for all or any of the matter which under
any provisions of this Act are required to be prescribed, or to be provided
for, by rules.
(3) E very rule made under this Act shall be laid, as soon as may be
after it is made, before the Sikkim Legislative Assembly.
R.K. Purkayastha
Advisor-cu m-Pri nci pa I Secreta ry,
Law De par trne nt
S.G.P.G. - 762/ Gazette/ 30 Cps./ 22.04.2013

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