The SIKKIM LEVY OF ROAD PROTECTION,DEVELOPMENT AND MAINTENANCE CESS ON MOTOR VEHICLES ACT,2008

SIKKIM
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Gangtok Wednesday 30th July, 2008
~----------------------------No. 323
GOVERNMENT OF SIKKIM
LAW DEPARTMENT
GANGTOK'
No: 14/LD/P/2008 Date: 29.07.2008
NOTIFICATION
The following Act passed by the Sikkim Legislative Assembly and having received the assent
of the Governor on 28th day of June, 2008 is hereby publlshed for general information;( 1.'j
THE SIKKIM LEVY OF ROAD PROTECTION, DEVELOPMENT AND MAINTENANCE CESS
ON MOTOR VEHIC~ES/AGT, 2008
(Act No. 14 of 2008)
i, ..'
AN
ACT
, 1U.:::~~\:.
to provide for levy of road protection; development and, 'maintenance, cess on motor vehicles in the
State of Sikkim. • : o':,:i;::,',::.: "
, "iq(,'
WHEREAS, it is expedient to provide for l.evyof road pr()t~~tion,'development and maintenance cess
on motor vehicles in the State of Sikkim. ' ,!;j: '..~;:::1~.
Be it enacted by the Legislature of Sikkim in the FiftY-~in\h Year of Republic of India as follows:-
Short tltle,
extent and
commencement.
1. (1) This Act may be called The Sikkim Levy of Road Protection,
Development and Maintenance Cess on Motor Vehicles Act, 2008.
(2) It extends to the whole of Sikkirn.
(3) It shall come into force on such date as the State government may
by Notification in the Official Gazette appoint.
Definitions 2. In the Act, unless the context otherwise requires.-
(a) "Act" means The Sikkirn Levy of Road Protection Development
and Maintenance Cess on Motor Vehicles Act, 2008;

Levy of cess
on vehicles
Authority to
collect cess
Recovery of cess
Power to make rules
(b) "Authority" means the Roads and Bridges Department,
Government of Sikkim such officer as may be designated;
(6) "Cess" means cess or fees payable under this Act;
(d) "Department" means the Roads and Bridges Department,
Government of Sikkim;
(e) "Motor vehicle" means 'all mechanically driven privately owned
vehicles and includes those which are in operation as taxi or
public carrier of different capacity and types namely cars, light
commercial vehicles, in-bus or bus of any segment, trucks of any
segment, either petrol or diesel driven, earth moving equipments
like dozer, excavator, tractor etc and compaction equlprnents like
road rollers etc but does not include Government owned cars or
any other motor vehicle;
:L!·,'
(I)"Government" means any State or Central Government and. : I.,' . .
incl~des Government owned Undertakings or Enterprises.
3. (1) There shaii be levied and collected cess on Motor Vehicles at
such rate asrnay be prescribed. '
(2) The owner ola'motor vehicle may at hisl her option deposit cess
for twelve moni~s in advance at such rate and in such manner as
may, be prescribed.
",:
4. (1) The Roadscmd;;Bridges Department shall be the authority to:' ~.
collect the,r~ad:protE)ction, development and maintenance cess.
(2) The Department .shal: designate an Officer 'not below the rank of
Divisional Engineer in each district for the purpose of realization of
cess in such manner as may be prescribed. '
In the evento] default in payment of cess payable under Section
3, there shall bE3iii,~poseda penalty for each of the defaulting".. ,
,month which shall not be less than double the amount payable as
normal monthly cess in respect of each defaulting period.
, .',:1~:\;.!i;iT~I •
6. The State Government may, by Notification in the Official Gazette
make rules for,carrying out the purposes of the Act.
5. (1)
By Order. '
R.I<. PURKAYASTHA {SSJS)
LR-cum-Secretary
Law Department
File No. 16 (82)/LO/P/2008
-, -
S.G.P.G - 323/ Gazeltol150 Nos-JOt:- 30.07.2008

‹ Prev All Sikkim acts Next ›