| 01 |
Short
title, extent and commencement |
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| 02 |
Definitions
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| 03 |
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| 04 |
Additional
Commissioner |
| 05 |
Appellate
Authority |
| 06 |
Revenue Intelligence Cell |
| 07 |
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| 08 |
Incidence
of Tax on Sale |
| 09
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| 10 |
Levy of Tax on purchases |
| 11 |
Levy
of Tax on containers and packing material |
| 12 |
Rate
of Tax |
| 13 |
Tax -free sale of goods |
| 14 |
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| 15 |
Input Tax |
| 16
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| 17
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| 18 |
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| 19 |
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| 20 |
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| 21 |
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| 22 |
Compound
rate of tax on sale of sweetmeat |
| 23 |
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| 24
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| 25 |
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| 26 |
Compulsory
registration of dealers - |
| 27 |
Voluntary
registration of dealers |
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28 |
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| 29 |
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| 30 |
Periodical
return and payment of tax |
| 31 |
Interest
for non-payment or delayed payment of tax before assessment |
| 32 |
Interest
for non-payment or delayed payment of assessed tax |
| 33
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| 34
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| 35 |
Rounding
off of tax payable for calculation of interest |
| 36
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| 37 |
Collection
of tax only by dealers liable to pay tax |
| 38
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Scrutiny
of Returns |
| 39
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Audit
of Dealers Books of accounts and other documents |
| 40
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| 41
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| 42
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Assessment
of tax payable by dealer other than registered dealers |
| 43
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Payment
of assessed tax and penalty |
| 44
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Limitation for assessment |
| 45
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Determination
of interest |
| 46
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Rectification
of mistake in determination of interest |
| 46A
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Imposition
of Penalty |
| 47
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Certain
transfers of immovable property by a dealer to be void.
- |
| 48
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Recovery
of tax, penalty, interest, appointment of Tax Recovery
Officer, etc. |
| 49
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Tax
Recovery Officer to whom certificates to be forwarded |
| 50
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| 51
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Validity of certificate for tax recovery |
| 52
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Transmission of certificates for tax recovery to Collector
in certain cases |
| 53 |
Special
mode of recovery of tax, penalty and interest by commissioner. |
| 54
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| 55 |
Assessment
after partition of Hindu undivided family or dissolution
of firm and tax payable by a deceased dealer- |
| 56 |
Refunds |
| 57
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Maintenance
of account, records etc |
| 58
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| 59
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Compulsory
issue of cash memo or bill |
| 60
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| 61
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Production
and inspection of accounts, registers and documents
information |
| 62
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Seizure
of dealer's accounts |
| 63
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Entry
and search of place of business or any other place,- |
| 64
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| 65 |
Interception,
detention and search of road vehicles and search of
warehouse, etc. |
| 66 |
Stock
of goods stored in undisclosed warehouse in contravention
of section 65 |
| 67 |
Seizure
of goods |
| 68
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Penalty
for transporting goods into Sikkim in contravention
of section 64 |
| 69 |
Penalty
on transporter for contravention of the provisions of
sub-section (4) of section 67. |
| 70
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| 71
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| 72
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| 73
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Penalty
for concealment of sales and for furnishing of incorrect
particulars of sales and purchases. |
| 74
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Appeal
against assessment |
| 75 |
Suo motu revision by the Commissioner -- |
| 76 |
Revision
by Commissioner upon application. |
| 77
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| 78 |
Review
of order |
| 79 |
Appeal,
review or revision in certain cases to lie in the manner
and to the authority provided in rules in Schedule X.
|
| 80
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| 81
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Power of taking evidence on oath |
| 82 |
Offences and penalties |
| 83 |
Special
provision for liability to prosecution |
| 84
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| 85 |
Option for cancellation of registration under specified
circumstances, - |
| 86 |
Indemnity of Government servant |
| 87 |
Returns etc. to be confidential |
| 88
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| 89 |
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| 90 |
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| 91 |
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| 92 |
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| 93 |
Transfer
of business by registered dealer |
| 94
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Partial transfer of business by a registered dealer
.- |
| 95 |
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| 96 |
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| 97 |
Manner of payment or tax, penalty, interest, etc. |
| 98 |
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| 99 |
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| 100 |
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| 101 |
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| 102 |
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| 103 |
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VAT
Act - Sikkim 
