Extention of I.T. Act, 1961, W.T. Act, 1957, and G.T. Act, 1958, to the State of Sikkim - 1028(E) - Income Tax

Extention of I.T. Act, 1961, W.T. Act, 1957, and G.T. Act, 1958, to the State of Sikkim Notification Number: 1028(E) Dated 07/11/1988 In exercise of the powers conferred by clause (n) of article 371F of the Constitution, the President hereby extends to the State of Sikkim the enactments specified int he Schedule annexed hereto, subject to the modification, if any, specified in that Schedule and the following further modification,s namely :-- (1) Any reference in the said enactments to a law not in force, or to a functionary not in existence, in the State of Sikkim shall be construed as a reference to the corresponding law in force, or to the corresponding functionary in existence in that State : Provided that if any question arises as to who such corresponding functionary, is or if there is no such corresponding functionary, the Central Government shall decide as to who such functionary will be and the decision of the Central Government shall be final. (2) Notwithstanding anything contained in the relevant provisions, if any, of each such enactment for the commencement thereof, the provisions of each such enactment shall come into force in the State of Sikkim on such date as the Central Government may, by notification in the official Gazette, appoint : Provided that different dates may be appointed for different provisions of the enactment and for different areas in the State of Sikkim and any reference in any such provision to the commencement of the Act shall be construed as a reference to the coming into force of that provision in the area where it has been brought into force : year No. Short Title (1) (2) (3) 1961 43 Income-tax Act, 1961 1957 27 Wealth-tax Act, 1957 1958 18 Gift-tax Act, 1958 (3) The provisions of Chapter XVII of the Income-tax Act shall be made applicable with immediate effect. (4) In the case of all assessee liable to advance tax of current income of the previous year relevant to the assessment year 1989-90, the instalment of advance tax payable on or before the 15th day of September, 1988, shall be payable on or before the 15th day of December 1988, along with the second instalment of advance tax. File Number: 2/88-NE-III