(1) This Act may be called The Sikkim Levy of Road Protection, Development and Maintenance Cess on Motor Vehicles Act, 2008.
(2) It extends to the whole of Sikkirn.
(3) It shall come into force on such date as the State government may by Notification in the Official Gazette appoint.
Definitions 2. In the Act, unless the context otherwise requires.-
(a) "Act" means The Sikkirn Levy of Road Protection Development and Maintenance Cess on Motor Vehicles Act, 2008;
Levy of cess on vehicles Authority to collect cess Recovery of cess Power to make rules
(b) "Authority" means the Roads and Bridges Department, Government of Sikkim such officer as may be designated;
(6) "Cess" means cess or fees payable under this Act;
(d) "Department" means the Roads and Bridges Department, Government of Sikkim;
(e) "Motor vehicle" means 'all mechanically driven privately owned vehicles and includes those which are in operation as taxi or public carrier of different capacity and types namely cars, light commercial vehicles, in-bus or bus of any segment, trucks of any segment, either petrol or diesel driven, earth moving equipments like dozer, excavator, tractor etc and compaction equlprnents like road rollers etc but does not include Government owned cars or any other motor vehicle;
:L!·, ' (I) "Government" means any State or Central Government and . : I.,' . .
incl~des Government owned Undertakings or Enterprises.