SIKKIM MOTOR VEHICLES TAXATION ACT, 1982

	Section Title
	INTRODUCTION
1	Short title, extent and commencement	View Judgements
2	Definitions	View Judgements
3	Appointment of Taxation Officer	View Judgements
4	Imposition of tax	View Judgements
5	Report of registered motor vehicles brought into Sikkim from outside	View Judgements
6	Manner of claiming refund or remission	View Judgements
7	Declaration by person keeping or using a motor vehicle	View Judgements
8	Payment of additional tax	View Judgements
9	Receipt for tax	View Judgements

10	Token to be exhibited on motor vehicles	View Judgements
11	Appeal	View Judgements
12	Power to check and seize motor vehicles.	View Judgements
13	Penalties for certain offences	View Judgements
14	Suspension of the certificate of registration	View Judgements
15	Other penalties	View Judgements
16	Trial of offences	View Judgements
17	Power of State Government to exempt certain motor vehicles from the tax	View Judgements
18	Power to make rules	View Judgements
19	Repeal and saving	View Judgements

	SCHEDULE

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