The SIKKIM MOTOR VEHICLES TAXATION ACT,1982

SIKKI M
GOVERNMENT GAZETTE
(EXTRAORDINARY)
PUBLISHED BY AUTHORITY
No. 26 Gangtok, Friday, April 16, 1982
LAW-DEPARTMENT
GOVERNMENT OF SIKKIM
Notification No. 22/LD/82.
Dated Gangtok, the 16th April, 1982.
The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on
7th day of April, 1982, is hereby published for genera) information.
'1~he Sili:li:il'IIMoior Vehicles Taxation
Act,1982 Act No.5 o£ 19S2

Short title, extent
and commence-
ment.
Definitions.
Appointment of
Taxation Officer.
Imposition
tax.
THE SIKKIM MOTOR VEHICLES TAXATION ACT, 1982
( ACT No. 5 OF 1982).
An
Act
to provide for the imposition and levy of a tax on motor vehicles in Sikkim.
Be it enacted by the Legislature of Sikkirn in the Thirty-third Year of
the Republic of Tndia as follows :--
I. (J) This Act may be called the Sikkim Motor Vehicles Taxation Act, 1982.
(2) It extends to the whole of Sikkirn.
(3) It shall come into force on such date as the State Government may, by
notification, appoint.
In this Act, unless the context otherwise requires-2.
of
(a) "motor vehicle" includes a vehicle, carriage or other means of
conveyance propelled or which may be propelled, on a road
by electrical or mechanical power either entirely or partially;
(b) "notification" means a notification published in the Official
Gazette;
(c) "prescribed" means prescribed by rules made under this Act;
(d) "tax" means the tax imposed under this Act;
(e) "Taxation Officer" means an Officer authorised by the State
Government to perform the duties and exercise the powers
conferred upon such officer by this Act;
(f) "tractor" means a motor vehicle which is not itself constructed to
carry any load (other than equipment used for the purpose of
propulsion), and includes a motor vehicle used for towing disabled
vehiclesbut doesnot includea road roller;
(g) Words and expressions used herein and not defined but defined in
the Sikkim Motor Vehicles Act, 1957 shall have the meanings
respectively assigned to them in that Act.
The State Government ma.y, by notifica.tion, appoint such persons as it
may think fit to be Taxation Officers and may in such notification spe-
cify the areas within which such officers shall exercise the powers con-
ferred and perform the duties imposed on them by or under this Act.
4. (I) A tax at the rate specified in the Schedule shall be imposed and levied
on all motor vehicles used or kept for use in Sikkim.
Explanation==For the purposes of this Act,-
3.
(i) a person who keeps a motor vehicle of which the certificate of
registration is current shall be deemed to keep such vehicle for
use; and
(ii) "use" included Jetting on hire otherwise than on a hire purchase.
.... ,

Report of registe-
red motor vehi-
cles brought into
Sikkim from out-
side.
Manner of claim-
ing refund or
remission.
2
(2) The tax imposed under sub-section (I) shall be payable for the year in
advance by the person by whom a motor vehicle is used or kept for
use:
Provided that Taxation Officer may allow payment of the tax for
one or more quarterly periods at the rate, for each such quarterly
periods, of one quarter of the tax payable for the year :
Provided further that in the case of a motor vehicle registered out-
side Sikkim whether temporarily under section 25 of the Motor Vehi-
cles Act, 1939or otherwise, which is used or kept for use in Sikkim
temporarily, the tax shall be payable for every week or part thereof,
for which the motor vehicle is so used or kept for use in Sikkim, at the
rate of one-fifty second part of the tax payable for the year, per week.
(3) If the Taxation Officer is satisfied that the certificate of registration and
the token delivered under section lOon payment of the tax for the year
in respect of a motor vehicle has been surrendered or that a motor
vehicle has not been used or kept for use for any complete calender
1110nthin the year, he shall, on application made under section 6 refund
or remit in respect of the said vehicle one-twelfth of the tax payable
for the year for every complete calender month for which the said vehi-
cle has not been used or kept for use :
Provided that where a motor vehicle, other than a motor vehicle
for the transport of goods or plying for hire for the carriage of passen-
gers, has not been used for any period in Sikkim by reason of its being
removed and kept outside Sikkim during such period, the Taxation
Officer shall not refund or remit in respect of the said ';,ehicle any por-
tion of the tax for the quarterly period during which the said vehicle is
so removed.
(4) If any person fails to deliver a declaration or additional declaration in
accordance with the provisions of section 7, the Taxation Officer may
after making such inquiry as he thinks fit and after giving an opportu-
nity to such person to be heard, require him to pay any tax or addi-
tional tax which the Taxation Officer may find such person liable to
pay under the provisions of this Act and may also impose on him a
penalty which may extend to half the amount of the tax to which he is
found liable.
5. Every person who brings into Sikkim any motor vehicle registered out-
side Sikkim whether temporarily under section 25 of the Motor Vehi-
cles Act, 1939 or otherwise, and uses or keeps for use such vehicle in
Sikkim shall submit to the Taxation Officer a report thereof within
such time, in such form and containing such particulars as may be spe-
cified by the State Government by a notification.
6. A person claiming refund or remission of tax under sub-section (3) of
section 4 shall, within such time as may be specified by the State
Government by a notification, make to the Taxation Officer an appli-
cation in this behalf in writing which shall be accompanied by such
documents as may be specified in such notification.
4 of 1939.
4 of 1939.

Declaration by
person keeping or
using a motor
vehicle.
Payment of addi-
tional tax.
Receipt for lax.
3
7. (1) Every person by whom a motor vehicle is used or kept for use
shall fill up and sign a declaration in such form stating truly
therein such pal ticulars and shall deliver the declaration, as so
filled up and signed, .to the Taxation Officer within such time as
may be specified by the State Government by a notification and
shall pay to the Taxation Officer the tax which he appears by such
declaration to be liable to pay in respect of such vehicle.
(2) Where a motor vehicle is altered so as to render the person by
whom such vehicle is used 01 kept for use liable to the payment of
an additional tax: under section 8, such person shall fill up and
sign an additional declaration in such form showing the nature,
of the alteration made and containing such particulars and shall
deliver such additional declaration, as so filled up and signed, to
the Taxation Officer within such time as may be specified by the
State Government by a notification and shall pay to the Taxation
Officer the additional tax payable under section 8 which he appears
by such additional declaration to be liable to pay in respect of
such vehicle.
(3) Every person who owns any motor vehicle which is let for hire
otherwise than on a hire-purchase agreement shall, for the pur-
poses of this Act, be deemed to be the person who keeps such
vehicle for use.
8. Where any motor vehicle in respect of which the tax has been paid
is altered in such a manner as to cause the vehicle to become a
vehicle in respect of which a higher rate of tax is payable, the
person by whom such vehicle is used or kept for Use shall be
liable to pay an additional tax of a sum which is equal to the
difference between the tax already paid in respect of such vehi-
cle and the tax which is payable in respect of such vehicle after
its being so altered, and the registering authority shall not grant
a fresh certificate of registration or renew any certificate of regis-
tration in respect of such vehicle as so altered until such amount
of lax has been paid.
9. The Taxation Officer shall grant and deliver to every person, who
pays to him the tax or additional tax in respect of any motor
vehicle a receipt in which shall be specified the particulars of the
tax paid and such other particulars as may be prescribed.
Token to be ex- 10. (I) The Taxation Officer shall, at the time of granting a receipt for
hibited on motor the tax, deliver, to the person paying the tax a token in such
vehicles. form and containing such particulars as may be prescribed.
Appeal.
(2) Every person to whom such token is delivered shall cause it to
be exhibited ill the prescribed manner on the vehicle in respect
of which the taxis paid.
11. (I) Any person aggrieved by any order made by a Taxation Officer
under this Act may prefer appeal against that order to such
appellate authority appointed by the State Government in this be-
half, in such manner, within such time and on payment of such
fees as may be prescribed:
" I,

4
Provided that an appeal may be admitted after the expiry
of the period prescribed therefor if the appellant satisfies the
appellate authority that he had sufficient cause for not preferring
the appeal within that period.
(2) Any such appeal shall be heard and decided by the appellate
authority in such manner as may be prescribed and the decision
of the appellate authority on such appeal shall be final:
Provided that no appeal shall be decided without giving the
appellant an opportunity of being heard.
12. (1) Any Police Officer in uniform or other officer of the State Govern-
ment not below such rank as may be specified by the State
Government by a notification, may-
(a) check any motor vehicle either in any garage after the sun-
set or before the sun-rise or stop and check any motor
vehicle plying on the road for the purpose of satisfying him-
self that the tax payable under this Act in respect of such
vehicle has been paid; and
(b) seize and detain the vehicle if he is authorised by the State
Government in this behalf and if he has reasons to believe
that any motor vehicle hasbeeil or is being used or kept
for use in contravention of tne provisions of sections 5, 7
and 8 may take or cause to be taken such steps as he may
consider necessary for the temporary safe custody of the
vehicle so seized and detained unless the owner or the per-
son in charge of the vehicle executes a bond for the production
thereof before a court when so required.
(2) Any motor vehicle seized and detained under clause (b) of sub-
section (1) shall be produced before the court within twenty-four
hours of such seizure and the court shall thereupon pass such
orders as it may think fit for the disposal of the vehicle.
(3) Where any bond is executed under clause (b) of sub-section (1)
for the production of any motor vehicle before the court, the
provisions of section 514 of the Code of Criminal Procedure, 1898 5 of 1898..
shall, as far as may be, apply to such bond.
Penalties for ccr- 13. Whoever-
Power to check
and seize motor
vehicles,
tain offences. (a) uses or keeps for use a motor vehicle without having paid
the tax or additional tax in respect of such vehicle; or
(b) delivers a declaration or additional declaration wherein the
particulars required by or under this Act are not fully and
truly stated; or
(c) obstructs any officer referred to in section 12 in the exercise
of his powers under that section,
shall be punishable with fine which may extend to one and half
times, and, in the event of such person baving been previously
convicted of an offence under this Act or any rule made there-
under, with fine which may extend to twice the amount of the
tax payable for the year for the motor vehicle in respect of which
the offence is committed and the amount of any tax due shall
also be recovered as if it were a fine.

'.'
Disqualification 9.
of members of
Gram Panchayat.
5
Provided further that the State Government may, where it is not pos-
sible to hold elections for the constitution of new Gram panchayat imme-
diately after the expiry of the term, by notification, extend the term for a
period not exceeding six months at a time subject to a maximum period
of one year or appoint any authority, person or persons to exercise and
perform, subject to such conditions as may be specified in the order, the
powers and functions of the Gram panchayat, under this Act until the
constitution of new Gram panchayat.
(2) When a new Gram panchayat is thus duly constituted the old Gram
panchayat shall stand dissolved.
(I) A person shall not be qualified to be a member of a Gram panchayat, if-
(a) he is a member of a municipal corporation under the provisions of
the Gangtok Municipal Corporation Act, 1975, or of a Bazar 4 of ]975
Committee constituted under the Sikkim Bazar Committees Act,
1969;
(b) holds any office of profit under the State Government or the Central
Government or a local authority or a co-operative society or a
Government company or corporation owned or controlled by the
Central or a State Government; or
(c) has been dismissed from the service of a State Government or
the Central Government or a local authority or a co-operative
society or a Government Company or Corporation owned or con-
trolled by the Central or a State Government for misconduct; or
(d) is of unsound mind and stands so declared by a competent Court; or
(e) is an undischarged insolvent; or
(f) has been convicted by a Court of an offence involving moral
turpitude and sentenced to imprisonment for a term exceeding
six months; or
(g) ISconvicted of an election offence; or
(h) is suffering from a variety of leprosy which is infectious; or
(i) has not paid any arrears in respect of any tax or rate or fee
payable to a Gram Panchayat or Zilla Panchayat or the State
Government :
Provided that the disqualification under this clause shall
cease upon payment of the tax or rate or fee; or
Ci) has directly or indirectly by himself or by his partner or employer
or an employee, any share or interest in any contract with, by or
on behalf of Zilla Panchayat or a Gram Panchayat within the
district:
Provided that a person shall not be deemed to have incurred
disqualification by reason of his having a share or interest in any
public company or registered co-operative society which contracts
with or is employed by a Gram Pancbayat or the Zilla Panchayat
of the District.
(2) Any disqualification under clauses (c), (e), (f) or (g) may be removed by
the State Government by order in writing.

~;~lJ)h'lPali .U1d Up- 10.
Sabhupati.
Publication of II.
notification of
election or nomi-
nation, etc.
First meeting of
Gram panchayat.
6
(I) Every Gram Panchayat shall, at its first meeting at which a quorum is
present, elect in the prescribed manner, one of its members to
be the Sabhapati and another member to be the Up-Sabhapati of the
Gram Panchayat.
(2) The Sabhapati and Up-Sabhapati shall, subject to the provisions of
section 20 and to their continuing as members, hold office for a
period of five years:
Provided that a Sabhapati or an Up-Sabhapati shall continue to hold
office after the expiry of the said period until a new Sabhapati or Up-
Sabhapati is ejected and assumes office or until an authority, or a
person or persons is or are appointed under the sec~nd proviso to sub-
section (I) of section 8.
(3) \Vhen-
(a) the office of the Sabhapati falls vacant by reason of death, resigna-
tion, removal or otherwise; or
(b) the Sabhapati is, by reason of leave, illness or other cause, tempo-
rarily unable to act,
t.he Up-Sabhapati shall exercise the powers, perform the functions and
discharge the duties of the Sabhapati until a new Sabhapati is elected and
assumes office or until the Sabhapati resumes his duties, as the case may be.
(4) When-
(a) the officeof the Up-Sabhapati falls vacant by reason of death,
resignation, removal or otherwise; or
(b) the Up-Sabhapati is, by reason of leave, illness or other cause, tem-
porarily unable to act, the Sabhapati shall exercise the powers, perform
the functions and discharge the duties of the Up-Sabhapati until a new
Up-Sabhapati is elected and assumes office or until the Up-Sabhapati
resumes his duties, as the case may be.
(5) When the office of the Sabhapati and the Up-Sabhapati are both vacant,
or the Sabhapati and the Up-Sabhapati are temporarily unable to
net, the prescribed authority, may appoint a Sabhapati and an Up-
Sabhapati from among the members of the Gram Panchayat to act as
such until a Sabhapati and an Up-Sabhapati are elected and assume
office.
Every election on nomination of a Sabhapati, Up-Sabhapati, Sachiva
and members of Gram Panchayat, as the case may be, shall be published
by the State Government in the Official Gazette and such persons shall
enter upon their respective offices from the date of such publication:
Provider' that if no such publication has been made the Sabhapati, Up-
Sabhapati, Sachiva and members shall be deemed to have entered upon
their respective offices from the date of declaration of result of their elec-
tion or nomination, as the case may be.
';
J2. (I) Notwithstanding of any vacancy in the membership of the Gram
Panchayat, the prescribed authority shall, immediately after but before
the expiration of thirty days from the date of publication of the
notification under section 1J, call a meeting of the Gram Panchayat
members (which meeting shall be called the first meeting of the Gram
Panchayat) for electing the Sabhapati, Up-Sabhapati and the Sachiva
of the GramPanehayat from amongst themselves.

Meeting of Gram
Panchayats.
7
(2) The meeting to be held under sub-section (1) shall be convened by the.
prescribed authority in the prescribed marmer, . .
13. (I) Every Gram Panchayat shall hold a meeting for transaction of its busi-
ness at least once in every month at the officeof the Gram Panchayat
or at such place within the local limits of the Gram Panchayat con-
cerned and at such time as the Sabhapati of the Gram Panchayat may
decide.
(2) The Sabhapati may, whenever, he thinks fit, in the public interest or
shall upon receipt of a written requisition of not less than one half of
the total number of members of the Gram Panchayat or if directed by
the Secretary of the Rural Development Department or the Deputy
Development Officer-cum-Planning Officer or the District Collector of
the concerned district, call a special meeting of the Gram Panchayat
within a period of ten days from the date of receipt of the requisition
or direction, as the case may be :
Provided that if the Sabhapati fails to call such special meeting
within the specified period from the date of receipt of the requisition or
direction, as the case may be, the Secretary of the Rural Development
Department or Deputy Development Officer-cum-Planning Officer or
the District Collector of the concerned district may direct the Sachiva
or any member of the Gram Panchayat to call such meeting at such
time and at such place within the local limits of the Gram Panchayat
concerned as the Sachiva or the member directed to call the meeting
may decide.
(3) Two-third of the total number of members constituting the Gram
Panchayat shall form a quorum for a meeting of the Gram Panchayat :
Provided that no quorum shall be necessary for an adjourned
meeting.
(4) The Sabhapati or in his absence, the Up-Sabhapati shall preside at the
meeting of the Gram Panchayat and in the absence of both, the mem-
bers present shall elect one from amongst themselves to preside at the
meeting.
(5) All questions coming before a Gram Panchayat shall, unless otherwise
specifically provided under this Act be decided by a majority of votes
of the members present and voting:
Provided that in case of equality of votes the person presiding shall
have a second or a casting vote.
(6) No member shall vote on, and take part in the discussions of, any
question coming up for consideration at a meeting of a Gram Pancha-
yat if the question is one in which he has any direct or indirect pecu-
niary interest other than an interest as a member of public.
(7) If it appears to any member present at a meeting that the person presi-
ding at the meeting has any such pecuniary interest in any matter
before the meeting for discussion or any question coming up for consi-
deration as if referred to in sub-section (6) and a motion brought by
him to that effectiscarried, such a person shall not preside at such
meeting and shall not take part therein, and for the purpose of sub-
section (4) such person shall be deemed to be absent during the discus-
sions or consideration of the particular matter. r
No matter once finally disposed of by the Gram Panchayat shall be
reconsidered by it within the period of six months unless the recorded
consent of hot less than one-half of its total number of members has
Consideration of 14.
question disposed
of by Gram
Panchayat. been obtained thereto.
,.:,' {,",
',;;.;;,. :",,'
! ','

List of business 15.
t'o be transacted
at a meeting.
Powersand duties 16.
of Sabhapati.
s
(I) A list of the business to.be transacted at every meeting of a Gram Pan-
chayat except at an adjourned meeting, shall be sent to each member of
the Gram Panchayat atleast seven days before the time fixed for such
meeting and no business shall be brought before or transacted at any
meeting, other than the business for which notice has been so given
except with the approval of the majority of the members present at such
meeting:
Provided that n011 receipt of a notice by a 111ember shall not vitiate
the proceedings of the meeting:
Provided further that if the Sabhapati thinks that a situation has
arisen for which an emergent meeting of the Gram Panchayat should be
called, he may call such meeting at such time and at such place within
the local limits of the Gram Panchayat concerned after giving three
day's notice to the members :
Provided also that not more than one matter shall be included in
the list of business to be transacted at such meeting.
(2) The business of the Gram Panchayat shall be transacted in the language
commonly spoken and understood by the members.
(3) Minutes of the proceedings at each meeting of the Gram Panchayat shall
be recorded in a book to be kept for this purpose and shall be read and
signed by the Sabhapati of the meeting before the meeting disperses.
(4) The Sachiva of the Gram Panchayat shall, within a week after a meeting
of the Gram Panchayat is held, send copies of minutes of every such
meeting to the Secretary of the Rural Development Department and the
Deputy Development Officer-cum-Planning Officer of the concerned
district.
The Sabhapati shall-
(a) regulate the meetings of the Gram Panchayat ;
(b) be responsible for the maintenance of records and registers of the Gram
Panchayat;
(c) exercise supervision and control over the acts done and action taken by
the members of the Gram Panchayat and such officers and other em-
ployees whose services may be placed at the disposal of the Gram
Panchayat by the State Government;
(d) operate jointly with the Sachiva of the Gram Panchayat the fund of the
Gram Panchayat including authorisation of payment, issue of cheques
and refunds;
(e) issue receipts under his signature for money received by him on behalf
of the Gram Panchayat ;
(f) cause preparation ofall statements and reports required by or under
this act;
(g) exercise such other powers, perform such other functions and discharge
such other duties as the Gram Panchayat may, by general or speciaJ
resolution, direct or as the State Government may, by rules made in this
behalf, prescribe.

.wers and
duties of Up-Sa-
bhapati.
Right of individu-
al member.
Resignation of Sa-
bhapati or Up-
Sabhapati or
member.
Removal of Sa-
bhapati and Up-
Sabhapati.
Filling of casual '21.
vacancy in the
office of Sabha-
pati or Up-Sa-
bhapati.
9
The Up-Sabhapati shall-
(a) in the "absence of the Sabhapati regulate the meetings of the Gram
Panchayat;
(b) exercise such of the powers and perform such other functions and dis-
charge such of the duties of the Sabhapati as the Sabhapati may, from
time to time, delegate to him by order in writing:
Provided that the Sabhapati may at any time withdraw all or any of
the powers, functions and duties so delegated to the Up ..Sabhapati ;
(c) during the absence of the Sabhapati, exercise all the powers, perform all
the functions and discharge all the duties of the Sabhapati,
J8. The member of a Gram Panchayat at any of the meeting may move
resolution and put questions to the Sabhapati or Up-Sabhapati or the
Sachiva, as the case may be, on matters connected with the adminis-
tration of the Gram Panchayat or execution of any work or scheme
undertaken by or entrusted to such Gram Panchayat.
19. (I) A Sabhapati or an Up-Sabhapati or a member of a Gram Panchayat
may resign his office by notifying in writing his intention to do so to the
prescribed authority and on such resignation being accepted the
Sabhapati or the Up-Sabhapati or the member shall vacate his office and
the casual vacancy shall be deemed to have occured in S1.1choffice:
Provided that a person tendering resignation may withdraw his
resignation before it is accepted by the prescribed authority.
(2) When the resignation is accepted under sub-section (1), the prescribed
authority shall communicate it to the members of the Gram Panchayat
within a period of thirty days of such acceptance.
20. A Sabhapati or an Up-Sabhapati of a Gram Panchayat may, at any time,
beremoved fr0111office by a resolution of the Gram Panchayat carried by
the majority of the members of the Gram Panchayat present at a meeting
specially convened for the purpose. Notice of such meeting shall be
given to the prescribed authority :
Provided that at any such meeting while any resolution for the
removal of-
(i) the Sabhapati from his office is under consideration; or:
(ii) the Up-Sabhapati from his office is under consideration,
he shall not, though present, preside at such meeting and the provisions of
sub-section (4) of section 13 shall apply in relation to any such meeting as
they apply in relation to a meeting from which the Sabhapati or, as the
case may be, the Up-Sabhapati, is absent.
(1) In the event of removal of a Sabhapati or an Up-Sabhapati under see-
'tion 20 01" when a vacancy occurs in the office of a Sabhapati OJ an Up-
Sabhapati by resignation, death or otherwise, the Gram Panchayat shall
elect another Sabhapati or Up-Sabhapati. Thepersonsoelectedshall
take office forthwith and shall hold such office for the unexpired term of
office of his predecessor.
(2) No person who has been removed fr0111office under section 20 shall be
eligible for re-election to the vacancy so caused.

Removal of mem-
ber-s-Gram Pan-
chayat
Filling of casual
vacancy in place
of member of
Gram Panchayat.
Sachiva of Gram
Panchayat
10
22. (I) The prescribed authority may, after giving an opportunity, to a member
of a Gram Panchayat to show cause against the action proposed to ~.e
taken against him, by order remove him from office if-
(a) after his election he is convicted by a criminal court of an offence
involving moral turpitude and punishable with imprisonment for a
period of more than six months; or
(b) he was disqualified to be a member of the Gram Panchayat at the
time of his election; or
(c) he incurs any of the disqualifications mentioned in clauses (b), (c),
(d), (e) (f), (g), (h), (i) or (j) of section 9, after his election as a mem-
ber of the Gram Panchayat; or
(d) he is absent from three consecutive meetings of the Gram Panchayat
without the leave of the Gram Panchayat,
(2) Any member of a Gram Panchayat who is removed from his office by the
prescribed authority under sub-section (1) may, within a period of thirty
days from the date of the order, appeal to such authority as the State
Government may appoint in this behalf', and, there upon, the authority so
appointed may stay the operation of the order till the disposal of the
appeal and may, after giving notice of the appeal to the prescribed autho.
rity, and after giving the appellant an opportunity of being heard,
modify, set aside or confirm the order.
(3) The order passed by such authority on such appeal shall be final.
23. (1) If the office of a member of a Gram Panchayat becomes vacant by reason
of his death, resignation, removal 01' otherwise, such vacancy shall be
filled in by electron of another person under this Act. The person elected
shall take office forthw ith and shall hold such office for the un-expired
tel m of office of his predecessor:
Provided that no election for filling in of a casual vacancy shall be
held if the vacancy occurs within a period of three months preceding the'
date on which the term of office of the person concerned expires.
(2) No person who has been removed from his office under section 22, shall
be eligible for re-election to the vacancy so caused.
24. (I) Every Gram Panchayat shall, at its first meeting at which a quorum is
present, elect one of its members to be Sachiva of the Gram Panchayat :
Provided that no member who is not able to read or write any of
the official languages of the State shall be qualified. to be elected as a
Sachiva :
Provided further that where no such person as referred to in the
first proviso is available, the Gram Panchayat may appointany person
including persons in government service with prior approval of the State
Government and such person may be paid such honorarium as the State
Government may determine.
(2) The Sachiva of the Gram Panchayat so elected shall assist the Sabhapati
or the Up-Sabhapati, as the case may be, of the Gram Panchayat in due
maintenance of the Gram Panchayat office and for proper organisation
and execution of rural development schemes and shall ,be directly
answerable to the members of the Gram Panchayat. ;;
:,' .
" I,
'l

1 1
(3) The Sachiva shall be in charge of office of the Gram Panchayat and shall
exercise such powers and perform such other functions and discharge
such other duties as the Gram Panchayat may, by general or special
resolution, direct or the State Government may, by rules made in this
behalf, prescribe.
(4) The term 'of office of the Sachiva shall, subject to the provisions section
26, be co-terminus with the term of the Gram Panchayat.
Resignation
Sachiva.
of 25. A Sacbiva of a Gram Panchayat may resign his office by notifying in wri-
ting his intention to do so to the prescribed authority and on such
resignation being accepted the Sachiva shall vacate his office and the
casual vacancy shall be deemed to have occured in such office:
Provided that a person tendering resignation may withdraw his
resignation before it is accepted.
(2) When the resignation is accepted under sub-section (1), the pres-
cribed authority shall communicate it to the members of the Gram
Panchayat within a period of thirty days of such acceptance.
26. (1) A Sachiva may, at any time, beremoved from office by a resolution of
the Gram Panchayat carried by the majority of the members of the
Gram Panchayat present at a meeting specially convened for the pur-
pose. Notice of such meeting shall be given to the prescribed authority.
(2) In the event of removal of a Sachiva under sub-section (1) or when a
vacancy occurs in the office of a Sachiva by resignation, death or
otherwise, the Gram Panchayat shall elect one of its members to be
the Sachiva. The person so elected shall take office forthwith and
shall hold such office for the un-expired term of office of his predecessor.
Removal of
Sachiva,
(3) No person who has been removed from his office under sub-section (1)
shall be eligible for re-election to the vacancy so caused.
CHAPTER HI
Duties of GramPanchayat
Obligatory duties 27.
of Gram Pancha-
yat.
Subject to any general or special direction of the State Government the
duties of a Gram Panchayat shall be to provide .within the area under
its jurisdiction for-
sanitation, conservancy and drainage and the
public nuisance;
(b) curative and preventive measures 1Il respect of any infectious
(a) preventioll.~{ :.d.:
disease;
(c) supply of drinking water and the cleaning and disinfecting the
sources of supply and storage of water;
(d) maintenance. repair and construction of'village']:bads and protec-
tion thereof;
(e) the removal of encroachments .of village roads or public places;
(f) the management of common grazing grounds, burning places and
public graveyards ;

,-
Other duties of
Gram Panchayat
12
(g) the supply of any local information which the District Collector or
DeputyDevelopment Officer-cum-Planning Officer or the Zilla
Panchayat, within the local limits of whose jurisdiction the Gram
Panchayat is situate, may require;
organising voluntary labour for community work and works for
the upliftment of its areas;
control and administration of the Gram Panchayat Fund established
under this Act;
the imposition, assessment and collection of taxes, fees or rates
leviable under this Act;
construction and maintenance of dharrnasalas ;
regulating places for the disposal of dead bodies and carcasses and
other offensive matters;
assisting the development of agriculture, forestry, animal husban-
dry, poultry, fisheries, village and cottage industries and co-
operative;
(h)
(i)
(.i)
(k)
(I)
(m)
registering births, deaths and marriages and annually submitting
such records to the Zilla Panchayat ;
maintenance of such records relating to cattle census, population
census, crop census and census of unemployed persons and such
other statistics as may be required and annually submitting such
records to the Zilla Panchayat;
(p) regulating inflow of animals within the area and their transfer;
(q) destruction and disposal of ownerless and rabid dogs and disposal
of unclaimed animals;
(r) maintenance, upkeep and supervision of any building or other
property which may be entrusted to it by the State Government
for management;
(s) assisting the Zilla Panchayat in preparing development plan of its
(n)
(0)
area;
(t) :,'rendering assistance in extinguishing fire and protecting life and
property when fire occurs;
(u) any other local work or service of public utility which is likely to
promote the health, comfort, convenience or material prosperity
of the public 110totherwise provided for in this Act;
(\I) such other duties as may be entrusted to it.by the State Govern-
ment from time to time.
2.8. (I) A Gram Panchayat shall also perform such other functions as the State
Government may assign to it in respect of :-
(a) primary, social, technical or vocational education;
(b) rural dispensaries, health centres, maternity and child welfare
centres;
(c) minor irrigation;
(d) grow more food campaign;
(e) care of the infirm and destitute;
(f) rehabilitation of displaced persons;
(g) improved breeding of cattle, medical treatment of cattle and pre-
vention of cattle disease;

Property a II d
Fund of Gram
Panchayat.
Allocation 0 f
properties to
Gram Panchayat
13
(h) its acting as a channel through which Government assistance
should reach the residents of the Gram;
(i) bringing private waste land under cultivation;
(j) promotionof plantations in the gram;
(k) arranging for cultivation of land lying fallow;
(1) arranging for co-operative management of resources of the Gram;
(m) implementation of such schemes as may be formulated or perfor-
rnance of such acts as may be entrusted to it by the State Govern-
,ment;
(n) field publicity of matters connected with development works and
other welfare measures undertaken by the State Government;
(0) regulation of fairs, melas, hats and exhibition of local produce and
products of local handicrafts and home industries;
(p) assisting and advising the residents of the Gram in the matter of
obtaining state loan and its distribution and repayment;
(q) assisting in the implementation of land reform measure in its area;
(r) the -promotion and encouragement of education including adult
education;
(s) such other functions which the State Government may, from time
to lime, by order in writing entrust to such Gram Panchayat which
in its opinion to promote directly or indirectly the welfare of the
public.
(2) If the State Government is of opinion that a Gram Panchayat has pers-
istently made default in the performances of any of the functions assig-
ned to it under sub-section (I), the State Government may, after record-
ing its reasons, withdraw such functions from such Gram Panchayat.
0) Where the State Government assigns any functions to a Gram Pan-
chayat under sub-section (1), it shall place such funds at the disposal
of the Gram Panchayat as may be required for the due performance
of such function.
CHAPTER IV
Property and Fund
29. AU property within the local limits of the jurisdiction of a Gram
Panchayat other than property maintained by the Central or the State
Government or a local authority or any other Gram Panchayat shall
vest in and belong to the Gram Panchayat and shall with al1 other
property of whatsoever nature or kind which may become vested in the
Gram Panchayat, be under its direction, management and control.
The State Government may allocate to a Gram Panchayat any public
property situated within its local jurisdiction, and thereupon such pro-
perty shall. vest in and come under the control of the Gram Panchayat,
30. (l)
(2) No property vested in or belonging to a GramPanchayat shall be
;transferred by way of sale, gift, mortgage, exchange or lease except
, with the previous sanction of the State Government.

Acquisition of
land for Gram
Panchayat.
14
(3) . Where the State Government is of opinion that any property vested in
or belonging to a Gram Panchayat is required for the purpose of any
national or State development plan or for any other. public purpose,
the State Government may resume such property, .and upon such
resumption, the property shall cease to vest in the Gram Panchayat
and shall re-vest in the State Government .
. (4) No compensation other than the amount paid by the Gram Panchayat
for such transfer and the market value of any building or works erected
or executed on such property by the Gram Panchayat at the time of
resumption shall be payable. Any sum so received shall be credited
to the Gram Panchayat Fund.
31. (1) Where a Gram Panchayat require land for carrying out any of the
purposes of this Act, it may negotiate with the person or persons having
interest in the said land, and if it fails to reach. an agreement, it may
make an application to the District Collector for the acquisition of the
land, who may, if he is satisfied that the land is required for a public
purpose, take steps to acquire the land under the provisions of the
Sikkim land (Requisition and Acquisition) Act, 1977 and such Land 1 of 1978
shall, on acquisition, vest in the Gram Panchayat,
Panchayat Fund 32. (I) For every Gram Panchayat there shall be constituted a Gram Panchayat
Fund bearing the name of Gram Panchayat and there shall be placed
to the credit thereof-
(a) contributions and grants, if any, made by the Central or the State
Government;
(b) contributions and grants, if any, made by a Zilla Panchayat or
any other local authority;
(c) loans, if any, granted by the Central Government or the State
Government;
(d) all receipts on accounts of taxes, rates and fees levied by the Gram
Panchayat;
(e) all sums received by way of gift or contribution;
(f) all other sums received by or on behalf of the Gram Panchayat ;
(g) such percentage of the land revenue collected by it as may be
determined by the State Government.
(2) Every Gram Panchayat shall set apart and apply annually such sum
as may be required to meet the cost of its administration including
allowances payable to the members.
(3) Every Gram Panchayat shall have the power to spend such sums as the
State Government may, by order, specify, for carrying out the purposes
of this Act.
(4) The Gram Panchayat Fund shall be vested in the Gram Panchayat and
the balance to the credit of the Fund shallbekept in' such' custody.asthe State Government may direct. ..'....,; ... '..;
(5) Subject to such general control as the Gram Panchayat may exercise
from time to time, all orders and cheques forpayment froiil; the Gram
Punchayat Fund shall besigned by the Sabhapati 0'1' jll his absence by
the Up ..Sabhapati. .

Levy of taxes. 33.
rates and fees.
Power of State
Government to
regulate taxes,
rates and fees.
Appeal against 35.
taxation, fees and
rates.
Recovery of
arrears.
Action by Dis-
trict Collector.
'15
Subject to the rates which may be fixed. by .the State dover~ment a
Gram Panchayat,rnay levy the following taxesrrates, and fees namely=
(a) a tax on fairs, melas, hats and other entertainments:
(b) a general sanitary tax for the construction or maintenance or both
the construction and maintenance of public latrines and for the
removal and disposal of refuse;
(c) a water rate where arrangements for the supply of water for drink-
ing, irrigation or any other purpose are made;
(d) a fee for temporary erection on, or putting up projections over, or
temporary occupation of, any village road or place;
(e) a fee on private latrines, premises or compounds cleaned by the
Gram Panchayat agency;
(f) a fee for grazing cattle on grazing lands vesting In a Gram
Panchayat;
(g) a fee on the registration of animals sold" in any market or place
belonging to or under the control of the Gram Panchayat;
(h) a market fee on persons exposing goods for sale in any market or
on any place or any building or structure therein belonging to or
under the control of the Gram Panchayat ;
(i ) a fee for the use of dharmasalas and encamping grounds;
(j) a fee for drainage where system of drainage has been introduced by
the Gram Panchayat;
(k) a temporary tax for special works of public utility;
(I) a tax on houses.
(2) The Gram Panchayat shall not levy taxes, rates or fees referred to in
sub-section (l) if such taxes, rates or fees have already been levied by
any other authority under any law for the time being in force or by any
other local authority.
34. (I) The State Government may, in the manner specified in the notification
regulate the imposition, assessment and collection of taxes, rates and
feesunder section 33.
,1'" ."
r.. ;)
](i.
(2) Subject to the provisions of this Act or rules made thereunder, no
person shall object in respect of his liability to any assessment made Or
tax imposed under this Act.
An appeal against the levy of any tax, rate or fee under section 33 may
be preferred to the prescribed authority in such manner and within such
time as may be prescribed and the decision of such authority shall be
final.
Any arrear of tax, rate or fee levied under section 33 shall be recoverable
as arrears of land revenue or public demand or if the Gram Panchayat
passes a resolution to that effect and communicates it to the District
Collector. ..~.~.;
37. (1) The District Collector, on receipt of such communication of the sum
recoverable under section 36 and on being satisfied with the demand,
shall proceed to recover it.
(2) Any sum so recovered shall be sent to the gram Panchayat and shall be
credited to the Gram Panchayat Fund. . ,

Power of State" ...
Government in
regard to relief
in taxes, rates or
fees.
Budget of Gram
Panchayat.
Supplementary
Budget.
Accounts.
Zilla Panchayat
and its constitu-
tion.
Term of Zilla
Panchayat.
16
38. m If on a complaint made to it 01' otherwise it appears to the State
Government that any tax rate or fee levied by a Gram Panchayat is
excessive, it may, after calling for a report from the Gram Panchayat in
this regard, abolish, suspend or reduce the amount of any such tax, rate
or fee.
(2) The State Gavernmentmay, On its own motion or otherwise after
giving the gram Panchayat an opportunity of expressing its view in the
matter, by order, exempt from the payment of any tax in whole or in
part --
(a) any person or class of persons; or
(b) any property or description of properties,
subject to such conditions as may be specified in such order.
39.. (I) Every Gram Panchayat shall, at such time and in such manner as may
be prescribed, prepare in each year a budget of its estimated receipts
and disbursements for the following year and shall submit the budget to
the State Government for approval through the Zilla Panchayat of the
district concerned.
(2) Noexpenditure shall be incurred unless the budget is approved by the
State Government.
40. A Gram Panchayat may prepare in each year supplementary estimate
providing for any modification of its budget and submit it to the State
Government for approval through the Zilla Panchayat of the district
concerned within such time and in such manner as may be prescribed.
A gram Panchayat shall keep such accounts in such manner as may be
prescribed.
41.
CHAPTER V
Constitution of Zilla Panchayat r .~
42. (J) For every district the State Government shall, by notification in the
Official Gazette, constitute a Zilla Panchayat bearing the name of the
district.
(2) A Zilla Panchayat shall consist of the following members, namely ;-
(a) Sabhapatis of the Gram Panchayats within the district, ex-officio;
(b) Chairmen of the Munic

Excerpt shown. Open the full act in Lexace.

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