Section 173 of Sikkim GST Act 2017 : Amendment of certain Acts

By | June 12, 2018
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(Last Updated On: June 13, 2018)

Section 173 of Sikkim GST Act 2017

[ Section 173 of Sikkim GST Act 2017 explains Amendment of certain Acts and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 1-7-2017. ]

Amendment of certain Acts

173. Omissions, substitutions, and insertions in the Acts to be entered here.—Save as otherwise provided in this Act, on and from the date of commencement of this Act,

(i)In the Sikkim Entertainment Tax Act, 1980 in Section 2 after clause (d) a new clause (d1) may be inserted as follows:
“(d1) Local bodies means:
(i)municipality as defined in sub-section (49) of Section 2 of the Sikkim Municipalities Act, 2007
(ii)gram panchayat constituted under Section 12 of the Sikkim Panchayat Act, 1993 and
(iii)zilla panchayat constituted under sub-section (1) of Section 49 of the Sikkim Panchayat Act, 1993
(ii)In the Sikkim Entertainment Tax Act, 1980 the words “the government” appearing –
(a)after the words “any other case as” and before the words “may from time to time” in sub-section (1) of Section 3,
(b)after the words “paid to” and before the words “in the manner prescribed.” in sub-section (1) of Section 3,
(c)after the words “by video exhibition,” and before the words “may realise” in sub-section (1) of Section 3A,
(d)after the words “per month as” and before the words “may, from time to time” in sub-section (1) of Section 3A
(e)after the words “specified by” and before the words “by notification” in sub-section (3) of Section 3A,
(f)after the words “specified by” and before the words “by notification” in sub-section (1) of Section 3B,
(g)after the words “intimate to” and before the words “or an officer authorized” in sub-section (2) of Section 3B,
(h)after the words “but where” and before the words “is of the opinion.” in Section 4,
(i)before the words “may, on such conditions” in sub-section (2) of Section 5,
(j)after the words “to be fixed by” and before the words “of the gross sum” in clause (c) of sub-section (2) of Section 5
(k)after the words “entertainment tax” and before the words “shall classify” in sub-section (3) of Section 5,
(l)after the words “The decision of” and before the words “under sub section (3)” in sub-section (4) of Section 5,
(m)after the words “any entertainment where” and before the words “is satisfied” in sub-section (1) of Section 7,
(n)after the words “shall be decided by” and before the words “whose decision shall” in explanation to clause (b) of sub-section (1) of Section 7,
(o)before the words “may, by general or special order” in sub-section (2) of Section 7,
(p)after the words “authorized by” and before the words “may enter any place” in sub-section (1) of Section 9,
(q)before the words “may, make rules” in sub-section (1) of Section 10,
(r)after the words “approved by” and before the words “for furnishing returns” in clause (e) of sub-section (1) of Section 10,
(s)after the words “may appeal to” and before the words “or such officer“in Section 11 and
(t)after the words “such officer as” and before the words “may specify” in Section 11
shall be substituted by the words “the local bodies“.
(iii)In the Sikkim Industrial Promotion & Incentive Act, 2000 in Section 12A, sub-section (1) alongwith clause (a) and (b); sub-section (2) and sub-section (3) shall be omitted and new sub-section (4) shall be inserted as under:
“(4) For those companies/firms having industrial unit that are enjoying the incentive of deferment shall have to pay tax at the rate and in the manner prescribed under this Act. The companies/firms may apply for reimbursement of the amount of tax so paid and same shall be reimbursed in the manner prescribed.”

Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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