(l ) Wtrere an ofl cer authorised by the State Governrnent i. th s be ra i 19 not sat sfled aDout tne correctness or compleieness of lhe ilccounis kept by any lcensee or wheTe any censee fails to submit a y siatement of accoLrfts as required by thls Act, the said oificer sha lafter g v ng a reasonab e opportunity to the licensee to be heard ai)d after laklng rnto account a I relevant materral which he may have Sathered, make the assessment ol the tax payable by the censee io the besi of his judgnrent and call upon the licensee by order in wrii ng lo piiy ihe amount oi tax so assessed on or belore such date as rnay be specliied in the order.
(2) Any licensee aggrleved by any ordet made Lrfder sub,section (t ) rrri:ly appeal against the order to the Staie Gove nrertwithinaperle,r.l sixty days lrom the date of receipt ol such order anci iirri !iL.lrri 'r:!: :i -,il by the Stale Government in appeal shal be f na ard shal rroL Lr! u:, s(l :l qLrest of in any court.
Best ludgement assessmenf ol lax In cettaift cases.
Appeal against the utdot lo lhe Court- PenBlly lor canttavettion condiliolls Dlayitlg F-lecltonic Entottaintnent Canes and exhibition af cotldillons .f lic€nse by 11 (1) lf any person otier than a licensee whi e playing any E ectronic Entertainmeft Games at an E ect.or'r c Enterialnment Centre licefsed !nder tlrls Aci com nits a breacl'r of any o{ the condit ons of the license as -oxhib ted under sub-sectlon (2) or olthe ru es to be observed in payifg such games, he shall, on convlcton be punlshed wlth fine wh ch may extefd up to three ihousand rupees.
(2) Every censeeshall exhib tataprominentplace w thln the Electronlc Entertainment Centre the co.d iions subjeci to which the icenseis oranied tc hiri.
I2. (1) Wh-6re an cfience under th s Act has been commltted by a conpany, every pArson vr'ho ai the t rne the olfence r,T as comrnitted was if charge of and was Tespons ble to, the co rpany for the conduct of. The bus ness of the company, as wel as ihe company, shal be deemed to be gui ty of ihe cifence and sha (,Lr iabLe to be proceeded against and pun sl]ed accordin0ly l Provlded that nothifg contained n 'r:r: lrr able to any punishn'rent prov ded a. "* l'rdl^ifo.tr.:L owedgeo' '" ir: r ,e Lomm sg on oi --ah off-_ I this sub'sectiof shall render any such n th s Act f he proves that the olience that he exercised all due dilgence to . (2) Noilv thstandlng anyth ng contained in sub secllon
(1), lvhere ar'r offence irnder this Acl has been committed by a company and t is proved that the oflence has been comrnitted with the consent or confivance of, or s aitrlbltab e to any neg ecl on the part of, any clirector, rnanager, secretary or other offcer of the company, such direclor, manager secretary or other oflicer shall also be deemed to be gu ty of that ollence and sha I be iab e to be proceeded agalnsl and punished accordincly.
Explanation l For the purposes of this sectlon,-
(a) " Co npany ' means a body corporaie, ard lncludes a ilrm or other assoc at cn of ind v dualsi and
(b) " Dlrector ', n relal on lo a ilr,'n means a partner in the farm.
13. ('1) The Stale Governrneflor any oiflcer authorised by tinthisbehalf may, either before or afler the instltution oi proceedings ior any offence punishab e under th s Act or any rules rnade lhereunde., accept lrom any person charged with such olience by way ol cornpo slt on of the ollence such sum not exceeding doub e lhe rnaxlrnum amouft of line to which he is liab e on conv ct on for such ofiefce. as may be determined by the State Government or the authorised oJficer, as the case may be
(2) On paynrent of such surn as inay be determined under sub-section (1), no further proceed ngs shall be tal(en against the accused person n respect oj the sarne offence,
14. The State Government or any oificer authorised by it in this behalf may, lor the purposes oi th s Act, at all reasonable limes, '
(i) require any licensee to produce belore it or him accounts or other documents or to iurn sh any other informaiion, or
(ii) inspect the acco!fts of any licensee.
Powet Io tequite pt0ductian af accaunts ol to inspect accounts" I Powet of enttY and search, Power to make rules, Ollences to be cogtllzable and bailable.
action taken undet this acl,
15. r1 ltsl a oe 1^l-r 'or c ) pol:ce o'_'c_r' 'lolo_ov\ l')J'anh o'J"oJl/ i-.rp"'i.,a, a",i..t "0, " ort. o'i'-o o, l''e st:!' Gc e'1'nc1l n I' s oe''a I L/ gene al or SPeclal order Ln /rr I L!
" - ,r, ,o 01te( ' reccSSar , o) io(ce \ rct1e' oY o:l ?. fllt lill.i]li asj sle',LS d ) c Lo' o_'S I -Lc! 'a'y al a'l' f L'cUoT o Lntclla 1_ I ellGl_9sC"l te ^l e'e l L "as ef5o_loileL'e etlotar) orovslorl of thls act or tfle Iu es made there under are or are being or are ke y to be contraueled or a breach oi any of the cond tions of tfle I cense .s o 's 'e.r lo oe co^ -n':l-c' \D ro so.i'c,ll e o.o e Jlo Il e oe so rs ^l oln l'e '_J' lrnc Inere r:
., ;;;r," lo 'Jsroo, aroo'odLceoelo ea'-o- d t\4:!'lrJI-d sLcl oer-o15 oS a'i C_'Le'l.(o Jr aga"'-t!a' O'll d'e'iSOnfOe'o-plarrl hts Dee- looo'c oooc,r'o lnal,'l lcsbce'l lecel ed o'a i.?iiil t;rJoi"'i" L'Ltt' n"tg-i"; concerncd with anv \ CO-l.d!ent!.1 Ot O(oj_r.ererrcO "t . ..-SE,1,, at d td lo selz- a'l' ,. LT^','_roie'llel oeo lo be LSed o- are reasonab y suspeclod lu l)ave been used ln connectlon w th such convavent on cr breach 121 ni seircnes unoer lhis section sha be made in accordance wilh the provislons oi the code oi CIim na Proccdure, I973
16. Al oifences under th s Act shall be cognisab e and baiLab e' _ 7. No sJ L p osecLl;or oI otl L',c3- o'olceding sna ' 'ie aOr: sL I 'e Stale Govel'-e1lo J'/ollice'o Go er''rcr Ito'any:l-"lg wn'cl- ls Igood la th done or intended to be done under th s Act or the rule made thereLrnder' 1 g. (1) The State Government may, by notil catlon in the Oillcia Gazette' and sLrbiect to the cond iion ot previous publlcal on, make rules for carry' ing o!t lhe PurPoses ol this Act 1Z; tn"particu aianO w thout prejld ce to tfle genera ty of the foregoing power, such rules may provide lor a or any of the lollowing matiers' name y :
(a) the gaines of chances / enterla nment whlch shalL be Electronlc ' ' EntJria nment Games for the purposes oi this Act and the ru es to be obServed ifi PLaY ng such gamesi
(b) the lorm and manner ol rnaklng appllcation ior a license and the lees to be pa d lor lts grant or renewa and the cond tions sLrbject to which it may be gra.leCi
(c) the manne; ol keepifg accounts relatlng to a E eclronic Enlertainment Games, the oltrer parl culars to be shown ln the accounts, and the form in whlch arrd the intervals at whlch they shall be submltted to ihe State Governmeat, or to lrle olficer aulhor sed;
(d) the reslrlcllons or cond tlons w th regard to the age or other condit ons of the persons who may be admitted to, or empLoyed in, an Electronic Enierialnment Centre or who may be pelmitted to play Electronic " Entertainrnent Games or otherwise take pari n the organlsalion or exh bltlorl of sucll games;
(s)
(e)
(f)
(h)
(i)
(i) tl're oif er reslrict orls or condil ons \rrith regard to the admission oi the part cipanls and guests to an E ectronlc Entertalnment Games and the lces Ia,/. loboc-.l g_o'o' ro'admis' o'r:
the ho!rs and days rrhen an Elecironlc Enterta nnrent Ceflro nlay be kept ihc lypes and spec ficat ons of l'le p aces which rnay be used ior hous ng an E ectronlc Entertainment Cenier and the localities where Eleciron c Enterialnment Centre may be situated and the maxlmum number ot licenses which rnay be granted in any area or locality;
the types oi nollces to be exh biied and the manner n wh ch ihey are 1o be exhlbited ln or outside an Electronic Entertainrnent Cenlre;
the restriciions or coId tions w th reclard to the advertisemenls per taining to an E ect.onic Enterla nrnent Games;
the restricllons or conditicNs with regard to prov ding cred tfacllities by the licensee to the parllc panls ln Eicctronjc Enterlainment Games and tl're proh b iion or regulation ol pa( c pat on by proxy n Electroi] c Enleria nment Games:
.(k) any otl'rer matler wh ch ls required to be or may be prescribed.
ln making any rule the State Government n-ray djrect that a breach thereof by a censee or by any person acting on his beha f sha ' on conviction, be punlshed with line not exceedlng f fteen thousand rupees and a breach thereof by any olher person sha I on conv ction, be punished w th ilne not exceed ng.lhree thousand ruPees.
Every rule made under this sect on shall be laid as soon as may be after i is rnade before ihe House of the State Leg slature while t is ln sessiorl for a tola per od o{ thlrty days which may be comprised in one session or n two sLrccessive sessions, and i, before the exp ry ol the session ln whicll It is so ald or the sessjon immed ate y io owlng, the House agrees in mak ng any mod fical on n the ru e or the House agrees lhat the rule shou d-not be made, and notify such dec sion ntheOificial Gazette, ihe rLrle shall frorlr the date ol publication of such notiflcation have -"flect only in such modilled form or be ol no efiect, as the case may be; so howevel, lhat any s!ch mod lication or annLrlment slrall be wiihor.lt prelud ce to tle valiC ty ol anythifg prevlous y done or omitied to be done under that ru e By Order ol tfre Governor.
T, D, BINZING, Secretary to ihe Go\/t. of Sikkim, LaM/ Department.
F. No. 1 6\82)lD 177 -2402 not exceeding Rs, 15A00/-, breach by any olher petson on convi.lion wlth line not exceeding Rs.3000/- Rules made shall be laid belore each House of the stale Legislature, 3)
(4) THE SUBSEQUENT AMENDMENTS TO THE SIKKIM ELECTRONIC ENTERTAINMENT GAMES (CONTROL AND TAX)ACT, 2002 (ACT NO. 4 OF 2002) AMENDED AND UPDATED UPTO OCTOBER, 2005.
I GOVERNMENT SIKKIM EXTRAORDINAFY PUBLISHED BY AUTHORITY GAZETTE No- 370Gangtok No.13/LD/2005 GOVEFN|l,lENT OF SIKKIM LAW DEPAFTII,4ENT GANGTOK NOTIFICATION Daled:19/10/09.
Thursday, 20 October, 2005 Tlr€ tollow ng Act ofthe Sikki.n Legisla ve Assemb y hav ng received lhe assenl ol ihe Gove'noron 7th day oi September, 2005 s hereby PUblished,lo. general lniormalion :'
THE SIKKIIV1 ELECTFONICS ENTEHTAINII]IENT GAi'1ES (coNTROL ANO TAX) AI\4ENDIr,lENT ACT,2005 (Act No.13 ol 2005) ACT ro amend theSkk m E eclronlcs Enlerlainment Games (Conlrcl and Tax) Acl 2002 wllEREAS, lt is deemed exped enl lo amend lhe Sikkim E ectronics Enteitain menl Games (Controland Tax)Act,2002.
Be it enacted by the LeCis a1u re of Slkklm in lhe Fiily-slxlh Year oi the Republic oi lndia as tollows:
shorr title and 1 (1) This Act nray be caled lhe Sikkim Eleclroncs Enienalnment Games commencement (Contro a.d Tax) Amsnd nent Acl, 2005.
(2) I shalcome lnlo lo.ce al o.ce.
. . " he Sik{i. Elecro-ics Ll enairnenrGa-es .Co1ro a.o Ia\/ Ac' 2002 (here n.
to.gliue, afterrelerred to as the pI ncipa Acl), in ihelong lltle, prearnble and shotl ti1le, Ior the p€a,ibeliIe words 'E ectron cs Ente.lainmenl Games" wherever lhey occur, the word casinos" shall be s!bsrlur6d.
3 Throlghout the principa Aci, lo.lhe words 'Eleclrcnic Entertajnmenl Cenhe and Eleclro.ic E.bnai.menl Games" , whereever they occur the wods "Cas nos and Casi.oGames" shall, respeclively be subsrirrled.
B. K. PURKAYASTHA (SSJS) LEGAL REIVlEMBHANCEA.CUM. SECRETABY, LAW OEPAFTMENT F e No. 10 {82)/LD/2005 s. e. p. a. - a z e ",, u " n s oi *-6iaiiiid: