(1) On and from the commencement of this Act, all laws relating to Sales Tax in force in the State, shall stand repealed.
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(2) All collections of tax, penalty and interest, and all proceedings or assessments made, actions taken, things done or orders passed, by any authority under any law referred to in sub-section (1) are hereby, validated and shall for all purposes be deemed to have always been made, done. taken or passed in accordance with law.
(3) All proceedings pending on the commencement of this Act with regard to assessment, collection of tax, penalty or interest, or matters in appeal, revision or review shall continue and be disposed of as if this Act bad not been passed.
SCHEDULE 1 (See section 8) Repeal and Validation.
1 2
1. All cereals and pulses including broken particles and husk and bran thereof
2. Wheat flour including atta and suji
3. Bread
4. Meat which bas not been cured or frozen
5. Fresh fish
6. Vegetables, green or dried commonly known as sabji, tarkari or sak
7. Cooked food, other than cake, pastries, biscuits and sweetmeats
8. Gur and molasses
9. Salt Except when sold III sealed container.
....•....
Except when sold in sealed container.
_ .
2
10. Milk ,11. Livestock, including poultry ,12. Agriculture implements
13. Cotton Yarn
14. Inferior grade of kerosene oil, that is to say, the kerosene referred to in item 7 of the first Schedule to the Central Excise and Salt Act, 1944 and having all the following characteristics also.
(i) it is not lighter in colour than solution with the following composition :- Quarter normal aqueous solution of Except tractors and power 'tillers and spare parts accessories and component parts thereof.
(a) Ferric Chloride (FeCL 3 6H 1 0),
(b) Cobitous Chloride (C 0 ell' 6H1 0),
(c) Copper Sulphate (C u S04' 5H 1 0), mixed in the ratio of 6 : 3 : 1 : and
(ii) it has flashing point below 65; 60 of centigrade thermometer.
15. Tobacco for hookah, that is to say, tobacco paste ready for use in hookah.
16. Texts & exercise books for educational purpose and such other sacred books as may be prescribed.
17. Water, but not aerated or mineral waters when sold in bottles or sealed containers.
18. Electrical energy.
19 Raw Jute.
20. Plain paper, commonly known as Darbar Paper, Government Paper 'cartridge paper' . sold by Government Treasuries through the agency of licensed stamp vendors.
•.> <) c·
21. Eggs.
22. Sag and tapioca globules.
"I
23. Cbarkha.
24. Cotton.
25. Hand loom Wovcn-
(a) Gamchas.
(b) Khaddar or Khadi, Except those made from silk yarn.
(c) Garments made of khaddar or khadi referred in sub-item (b).
(d) Handicraft goods locally produced only.
26. Mustard Oil, rape oil and mixtures of mustard and rape oil.
27. Newspapers.
28. Mustard seed and rape seed.
29. Flowers and plants.
30. Vegetable seeds.
31. Hosiery goods.
SCHEDULE-II (See Section 5)
1. Motor Vehicles, including chassis of motor vehicles, motor tyres and tubes and spare parts accessories and component parts of motor vehicles.
2. Motor cycles and cycle combinations, motor scooters, motorettes and tyres, tubes and spare parts accessories and component parts, of motor cycles, motor scooters, and motorettes.
3. Refrigerators, air-conditioners, air-coolers and air-conditioning plants, and spa~e parts, accessories and component parts thereof.
4.
t.> (:) 5.
"
6.
Wireless reception instruments and apparatus, radios and radio-gramophones, television sets, electrical valves, transistor radios, accumulators, amplifiers and loud.
speakers and spare parts accessories and component parts thereof.
Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment and spare parts accessories and component parts thereof.
lenses, films and parts and accessories required for use therewith.
Photographic and other cameras and enlargers and spare parts accessories and component parts thereof, lenses, films and plates, paper and cloth, and other parts and accessories required for use therewith.
7. All clocks, timepieces and watches and parts thereof.
8. Iron and steel safes and almirabs.
9. All arms including rifles, revolvers and pistols, and ammunition for the same.
10. Cigarette cases and lighters.
11. Dictaphone and other similar apparatus for recording sound and parts thereof, and electro-magnetic recording tapes including cassette tapes whether pre-recorded or not.
12. Sound transmitting equipment including telephones and loudspeakers and spare parts thereof.
13. Typewriters, tabulating machines, calculating machines. duplicating machines and address printing machines and parts tbereof.
14. Binoculars, telescopes and opera glasses.
15. Gramophones and component parts thereof and records.
16. Cushions, mattresses. pillows and other articles made wbol1y or partly of rubber foam.
17. Cushions. mattresses, pillows and other articles made wholly or partly of artificial or synthetic resin and plastic foam.
18. Vaccum flasks of all ki nds and descriptions including refills for such flasks.
19. Articles made wholly or principally of stainless steel except tumblers. dishes and plates only such varieties of them as are commonly known as gelas, thala and rekabi, respectively.
20. Furniture made wholly or principally of iron or steel.
21. Furniture made wholly or principally of aluminium.
22. Upholstered wooden furniture.
23. Perambulators including push-chairs for babies and spare parts, accessories and component parts thereof.
24. Carpets of all varieties and description except locally produced.
25. Linolium,
26. Lifts. whether operated by electricity or steam, and spare pans, accessories and component parts thereof.
27. Exhaust fans and air circulators and spare parts, accessories and component parts thereof.
28. Electric heaters of all varieties and descriptions.
29. Diamond.
30. Precious and synthetic stones other than diamond - real or artificial.
31. Pearls-real, artificial or cultured.
32. Golden or silver filigree.
33. Furs and articles made of fur.
34. Marble chips, marble or mosaic floor and wall tiles, and articles made of marble or mosaic.
35. Laminated sheets, like for mica, Sunmica, etc.
36. Perfumes.
37. Ornaments set with diamond or stones (real or artificial) or with pearls ( real, artificial or cultured).
38. All kinds of paints, including acrylic and plastic emulsion paints, lacqueres, distempers, cement colours of paints, enamels, liquid paints, stiff paste paints, powder paints, whether ready for use or not.
39. Varnishes, vegetable paint removers and stainers of all kinds.
40. Cosmetics of all varieties, but excluding hair oil.
SIKKIM GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY Gangtok Friday 6'h October, 2017 No. 468 GOVERNMENT OF SIKKIM LAW DEPARTMENT GANGTOK No. 18/LD/17 Dated: 6/10/2017 NOTIFICATION The following Act passed by the Sikkim Legislative Assembly and having received assent of the Governor on B" day of September, 2017 is hereby published for gen eral information :- TASHI NAMGYAL ACADEMY BOARD (AMENDMENT) ACT, 2017 (ACT NO. 18 OF 2017) AN ACT tn Amend the Tashl Namgyal Academy Board Act, 1983 BE it enacted by the Legislature of Sikkim in the Sixty-eight Year of the Republic of India as follows:- Short title and commencement
1. (1) This Act may be called the Tashi Namgyal Academy Board (Amendment) Act, 2017.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Tashi Namgyal Academy Board Act. 1983, (hereinafter referred to as "the Principal Act"), throughout the Principal Act, unless otherwise expressly provided, for the words "Executive Committee" wherever they occur, the words "School Management Committee" shall be substituted.
Substitution of reference to certain expression by certain other expression , Amendment of section 2 [Amendment of isection 4r dment of
3. In the principal Act, in section 2,-
(i) for clause (f), the following clause shall be substituted namely:- "(f ) "School Management Committee" means the School Management Committee constituted under section 13";
(ii) for clause (i), the following clause shall be substituted, narnely.- "(j) "President" means the President of the School Management Committee."
In the principal Act, in section 4,-
(i) for sub-section (1), the following sub-section shall be substituted, namely- "(1) The Board shall consists of the following members, namely:-
(a) Minister for HRDD, Government of Sikkim Chairman;
(b) Secretary-in-Charge, HRDD - Member;
4.
(c)
(d) Secretary-in-Charge, FRED - Member;
The Principal of any Residential Public School of good standing located in Sikkim - Member;
2 (two) members representing the Parents - Members;(e)
(f) Representative of TNA Staff • Member;
5,
(9) Representative of TNA Alumni - Member;
(h) The Principal of the School - Member Secretary;"
(ii) in sUb-section(3).-
(a) for the words and brackets "clause (i) and U)", the words and bracket "clause (e)" shall be substituted;
(b) for the word "five", the word "two" shall be substituted;
(iii) after sub-section (3), the following sub-section shall be inserted, namely:- "(4) The members specified in clause (f) shall be nominated by the Chairman in accordance with such procedure as may be prescribed and shall hold office for a term of 2 (two) years."
In the principal Act, in section 7, for sub -section (2), the following sub-section shall be substituted, namely:- "(2) The Chairman shall be the appointing authority of the Principal and the Principal shall be the appointing authority for all the employees of the school. The Board's prior sanction shall be obtained (in an Annual Meeting or Special Meeting) by the School Management Committee before any immovable properties are acquired by outright purchase of disposed off by way of sale or otherwise, and such acquisitions and disposals shall be made in the name of the Board," 67 Amendment of section 8 Amendment of section 13 Omission of section 14 Amendment of section 17 Amendment of section 18 6, In the principal Act, in section 8,- for the marginal heading "Transfer of School property and other properties", the marginal heading "Ownership of School Property" shall be substituted;
(ii) for sub-section(1), the following sub-s e ction shall be substituted, namely;-
(i) "(1) The land ,buildings furniture and equipment or any other assets, in which the school is housed or owned by the school or owned by the Government, shall contitue to be vested in the Board," 7, In the principal Act, in section 13,- for sub-section(3), the following sub-section shall be substituted, namely:- "(3) Subject to sub-section (4), the School Management Committee shall consist of six members, one of whom shall be named as' its President, who shall be the Principal and the remaining members shall consist of two nominated members of the staff, three nominated parent's representatives";
(ii) sub-~ection (5), (6) and (7) shall be omitted,
(i)
8. In the principal Act, section 14 shall be omitted;
g, In the principal Act, in section 17,-
(i) for clause (b), the following clause shall be substituted, namely;- "(b) Every appointment, termination of service, dismissal, retirement, extension of service or re-employment of any of the employees of the school other than its Principal, and every case of disciplinary action against any such employee where, according to the relevant service rules, the maximum punishment involves dismissal or compulsory retirement, shall be considered by the School Management Committee and will make recommendations to the Chairman for confirmation,"
(ii) in clause (i), for the words "delegated by the Executive Committee to the Principal", the words "available with the Principal", shall be substituted, 10, In the principal Act, in section 18, for sub-section (1), the following SUb-section shall be substituted, namely;- "(1) Principal shall be the ex-officio Secretary 01 the Board and the President of the School Management Committee," THE SUBSEQUENT AMENDMENTS TO THE TASHI NAMGYAL ACADEMY ACT, 1977 (ACT NO. 8 OF 1983) AMENDED AND UPDATED UPTO OCTOBER, 2017