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THE SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1990
THE SIKKIM MOTOR VEHICLES TAXATION (AMENDMENT) ACT, 1990
(Act No.6 of 1990)
AN ACT
Further to amend the Sikkim Motor Vehicles Taxation Act, 1982.
1. Be it enacted by the Legislative Assembly of Sikkim in the Forty-first Year of the Republic of India as follows:-This Act may be called the Sikkim Motor Vehicles Taxation (Amendment) Act, 1990.
2. In Section 2 of the Sikkim Motor Vehicles Taxation Act. 1982 (hereinafter referred to. as the principal Act), in clause (g), for the words and figure "the Sikkim Motor Vehicles Act, 1957" the words and figure "the Motor Vehicles Act, 1988" shall be substituted.
3. In section 4 of the principal Act, in the second proviso to sub-section (2), for the wards and figures "section 25 of the Motor Vehicles Act, 1939", the words and figures "section 43 of the Motor Vehicles Act, 1988", shall be substituted.
4. In section 5 of the principal Act, for the words and figure "the Sikkim Motor Vehicles Act, 1957", the words and figure "the Motor Vehicles Act, 1988", shall be substituted.
5. In section 14 of the principal Act, for the words and figure "the Sikkim Motor Vehicles Act,1957 the words and figure "the Motor Vehicles Act, 1988 shall be substituted.
6. In the principal Act, after section 15, the following new section shall be inserted, namely:
(1)"15A. Compounding of Offences.- The Taxation Officer may, either before or after the institution of proceeding for any offence punishable under clause (a) of section 13, accept from any person charged with such offence by way of composition thereof such sum of money for such period of time the tax or additional tax has remained unpaid, as the State Government may, by notification, specify.
(2) On payment by such person of such sum together with the Amount of tax or additional tax, if any. due, such person, if in custody, shall be set at liberty and if any proceeding in any criminal court have been instituted against such person in respect of the offence, the composition shall be deemed to amount to. an acquittal and no. further criminal proceedings shall, be taken against such person in respect of such offence."
Amendment of the Schedule.
7. In the Schedule to the principal Act, in paragraph C, for the word “private” , the word “goods” shall be substituted.
