The Sikkim Levy of Road Protection,development and Maintenance Cess on Motor Vehicles Act,2008State Act of Sikkim · Act 14 of 2008
(1) There shaii be levied and collected cess on Motor Vehicles at such rate asrnay be prescribed. '
(2) The owner ola'motor vehicle may at hisl her option deposit cess for twelve moni~s in advance at such rate and in such manner as may, be prescribed.
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