Cont. Cas(C)/3/2005 of Court on Suo Motu Vs T. T. Dorjee, Commissioner / Secretary, finance Department and Ors. on 28 September 2005

f>IN THE HIGH COURT OF SIKKIMGANGTOK

Coiitcmpt Ci`sc (C). CAsll NO 3 0F 2005

Court on Suo Muto

To

Shri R.K. Purkayastha,Legal Remcmbrancer-cum-Secretary,Law Department,Government of Sikkim,G`1ngtok.

^ho.3?uJ|ngou "`q`05r

WHEREAS it appears that you by your acts, conduct and writings committedcontempt of Coiii.t in the facts and circumstances stated liereinbelow:- .f-=Fl,---`

``';. ^ In Writ Petition No.23 of 2005, Jalaram Lottery Agency and Anr. Vs. State of Sikkim and two others, the petitioners questioned the validity of the impugnedd^PftificationNo.1/LD/P/2005dated04/04/2005pertaiiiingtotheamendmentofsection5''of the Sikkim Sales Tax Act,1983. When the matter is sub-judice before this Court andwlien the arguments were heard and judgment/order was reserved, you publislied theSikkim Sales Tax (Amendmeiit) Act, 2005 in the Silckim Goverirment Gazette on20/09/2005. This fact came to tlle light of this Registry when the Government Advocate,Shri J.B. Pradhan filed an additional affidavit in connection with the above pendiiig case.The aforesaid Ainendment is enclosed as annexure A.

YOU Sliri R.K. Purkayastha, Legal Reinemt)rancer-cum-Secretary, LawDepai.tment, Govei.nment ofsikkiin, Gangtok dre hereby required to appear inperson and show cause before the High Court of Sikfkim at Gangtok on the 26th ofSepteiiiber, 2005 at 10.30 A.M. why a contempt of co:i!,;ki,:roceedings as required undertlie Contem|)i of Court Act, 1971 should not be initiated or why such other appropriateorder(s) be not passed against you for contempt of the High Court of Sikkim.

You shall attend the Court in person on 26t'' of September, 2005 at 10.30 A.M.and shall contiiiue to attend the court on all dates tliereafter, to wliich the case may standadjourned until final orders is passed.

Hei.ein fail not.

Given under my liand and the seal of the Court, this the 24''' of Sol)tembcr, 2005.

•f€::-:i?-i.:-i-:-t--,::.:I:---i,--::---Iicl: As above slKKIM

L=

GOVEF3NMENT

GAZETTE

No: 3/LD/2005

EXTRAORDINARY

BYAUTHORITY

PUBLISHED

Both Se[tember,]

Tuesda

s'KKIM

GOVEF]NMENT OF

LAW DEPAF`TMENT

GANGTOK

NOTIFICATION

Dated:2o/9ra005

ThefollowingActoftheSikkimLegislativeAssemblyhawingreceivedtheassentOftheGovernoron7th September,2005isherebypublishedtorgonoralintormatlon:- THESIKKIMSALESTAX(AMENDMENT)ACT,2005

(ACTNO.110F2005)

AN

ACT

;':.±j=i'JihertoamendtheslkkimsalesTaxAct,1983.Iurther to amend the oIKI`Iili oalco , a^ , ,.`, . .__,I _.. . I __ ,-_ ,I-_ I

BeltenactedbytheLegislatureofSikkimin`heFif`y-sixthyearottheRepublicoflndiaastollows.- ` :::rt=:::::'aemx;en:` 1 ((12)) |t:£::e;:dd:mta:ynt:):A;:;':e,:ot:h,es:::,k:msa'esTaxcommencement \;; .,iiingjnlcL£±L°.commencement \;; .,iiingjnlcL£±L°.

Substltutlonotsection5A 2. Inthe slkkim salesTaxAct,1983, (hereinafterreterredtoasthesaidAct)tortheexistingsection5A,the followingshall be substituted. namely: -asthesaidAct)tortheexistingsection5A,the followingshall be substituted. namely: - "5A (1 )EvorydealerdealinginlotteryticketswhohasbeenregisteredonapplieationmadeunderSikkimSalesTexAct.1983,torsolongashisregistrationremainsintorce,islia6letopayregisteredonapplieationmadeunderSikkimSalesTexAct.1983,torsolongashisregistrationremainsintorce,islia6letopay tax under this Act.

(2) Levy and I.ates on sale Of tickets: -Thetaxpayablebyadealeronsaleotlotterytickets.whoThetaxpayablebyadealeronsaleotlotterytickets.who isliablotopaytaxunderthissectiononhi§taxableturnover lnsertlon of new Itemin Schedule 11

Flepeal and Savings

_ ,.1¢` : '

a

days f rom the last day of the end of each quarter alongwith the proof of payment of tax, in such form andmanner as may be prescribed."

3. In the said Act, in schedule H, afterserial number200,the following serial number shall be added, namely, -"201 Lotte ry tickets 2o°/a."

4. (1) ThesikkimsalesTax (Amendment)Ordinance. 2005(Ordinance No. 1 of 2005) is hereby repealed.(Ordinance No. 1 of 2005) is hereby repealed.(2) Notwithstanding such repeal, anything done oranyaction taken in exoi.cise of the powers conferred by orunder that Ordinance shall bo deemed to have beendone or taken in exercise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.action taken in exoi.cise of the powers conferred by orunder that Ordinance shall bo deemed to have beendone or taken in exercise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.

BY ORDEf].

F]. K. PUF]KAYASTHA, SSJSLegal F]emembrancer-cum-Secretary LawGovernment of Sikkim, GangtokFlle No. 16 (82)LD/2005

S.a.P.G . -9/Gazette/150 Nosmt:-20.9.2005.

SIKKIM

GOVEF3NMENT

GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHOF]lTY

20th Setember, 2005

tok Tuesda

GOVEF]NMENTOFSIKKIMLAW DEPAFtTMENTGANGTOK

No: 3/LD/2005

NOTIFICATION

Dated:20/9re005

ThefollowingActoftheSikkimLegislativeAssemblyhavingreceivedtheassentoftheGovernoron7th September, 2005 is hereby published for general information:- THE SIKKIM SALES TAX (AMENDMENT) ACT, 2005

(ACT NO. 11 0F 2005)

ANACIT

+ further to amend the sikkim sales Tax Act,1983.

Be it enacted by the Legislature of Slkklm ln the Flfty-slxth year of the Plepubllc of India as follows: - Shorttitle,extent 1. (1) ThisActmaybecalledthesikkim salesTaxand (Amendment) Act, 2005.commencement (2) lt extendsto the whole of sikklm.(3)lt shall come into force at once.

Substltutlon ot sectlon 5A 2. In the sikkim sales Tax Act,1983, (hereinafter referred toas the said Act) for the existing section 5A, the {ollowingshall be substituted, namely: - "5A(1) Everydealerdealing in lotteryticketswhohasbeenr€)gisteredonapplicationmadeunderSikkimSalesTaxAct,1983,for so long as his registration remains in force, is liable to paytax under this Act.(2) Levy and rates on sale of tickets: -The tax payable by a dealer on sale of lottery lickets, whois liable to pay tax under this section on his taxable turnover Insertion of new itemin Schedule 11

Flepeal and Savings

/,-.

days from the last day of the end of each quarter alongwith the proof of payment of tax, in such form andmanner as may be prescribed."

3. In the sajdAct, in schedule ll, afterserial number200,the following serial number shall be added, namely, -"201 Lottery tickets 2oo/o."the following serial number shall be added, namely, -"201 Lottery tickets 2oo/o."

4. (1) Thesikkim salesTax (Amendment)Ordinance,2005(Ordinance No. 1 of 2005) i§ hereby repealed.(Ordinance No. 1 of 2005) i§ hereby repealed.(2) Notwithstanding such repeal, anything done oranyaction taken in exercise of the powers conferred by orunder that Ordinance shall be deemed to have beendone or taken in exercise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.action taken in exercise of the powers conferred by orunder that Ordinance shall be deemed to have beendone or taken in exercise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.

13YOF]DEF].

F`. K. PUF!KAYASTHA, SSJSLegal F)emembrancer-cum-Secretary LawGovernment of Sikkim, GangtokFllo No.16 (82)LD/2005

S.G. P.G. -9lGazette/150 Nos/Dt:-20.9.2005.

In Writ Petition No. 23 of 2005, Jalaram Lottery Agency and anr. Vs. State ofSikkim and two others, the petitioners questioned the validity of the impugnednotification No. 1thDm/2005 dated 4.4.2005 pertaining to the amendment ofSection 5 of the Sikkim Sales Tax Act,1983 when the matter is sub-judice beforethis Court. While the matter is pending before this Court and when the argumentwas heard and reserved for judgment/order, the respondent authority published theSikkim Sales Tax (Amendment) Act, 2005 and Sikkim Sales Tax (Amendment)Rules, 2005 in the Sikkim Government Gazetted on 20.9.2005 and 21.9.2005respectively. This fact came to the light of this Registry when the GoverrmientAdvocate, Shri J.B. Pradhan filed an additional affidavit today in connection withthe above pending case. The additional affidavits are annexures No. R.5 and R.6and have been placed before the Hon'ble Shri Justice N.S. Singh, Acting ChiefJustice for information.

As directed by His Lordship the matter shall be treated as suo motucontempt of the court against the concerned authority namely, Shri T.T. Dorjee,Commissioner/Secretary, Finance Department, Government of Sikkim and ShriR.K. Purkyasthan, Legal Remembrancer-cum-Secretary, Law Department,Government of Sikkim.

The matter is to be listed on 26.9.2005.

Submitted please,

DISTRICT : GANGTOK (SIKKIM)IN THE HIGH COURT OF SIKKIM AT GANGTOK, EAST SIKKIM( Constitution Jurisdiction )

WRIT PETITION No. 23 0F 2005\

IN THE MATTER OF :

M/s Shree Jalaram Lottery Agency & Anr.

......... Petitioners.

- Versus-

The State of Sikkim & Others.

......... Respondents.

INDEX

Dated: The 22nd Sept, 2005

PradhanGOVERNRENT AD VOCATECOUNSELF FOR TIH RESPONDENTS

t`

DISTRICT : GANGTOK (SIKKIM)IN THE HIGH COURT OF SIKKIM AT GANGTOK, EAST SIKKIM

( Constitution Jurisdiction )

lh7RIT PETITION No. 23 0F 2005

To

The Hon'ble Shri. N. S. Singh, The Chief Justice (Acting) to the Hon'bleHigh Court of Sikkim and his Lordship's Companion Justice of the saidHon'ble Court.

IN THE MATTER OF :-

Additional Affidavit placing on record a copy of the Sikkim GovernmentGazettee Notification where in a copy of the Sjkk_im_ Sales Tax lip_ep_¢prL.ep~t)Act, 2005 and Sikkim Sales Tax (Amendment) Rules, 2005 were published.

AND

IN TEE MATTER OF:-

1. M/s shree Jalamram Lottery Agency, 258, Princess street, Wadia BuildingMumbal400002, represented by Shri. J. U. Ganatra, Managing Partner ofthe said Agency.Mumbal400002, represented by Shri. J. U. Ganatra, Managing Partner ofthe said Agency.

2. M/s. Shree Jalaram Lottery Eneterprises, represented by its Manager shri.Anup Sadhawani, having its office at Hotel Hungry Jack, Gangtok, Sikkim.Anup Sadhawani, having its office at Hotel Hungry Jack, Gangtok, Sikkim.

3. Mrs. T. D. Dorjee aged about 47 years old, W/o -Shri. Sonam Doljee,resident of Gangtok, East Sikkim.resident of Gangtok, East Sikkim.

............ Petitioners.

- Versus -

1. The state of sikkim, through the commissioner of sales Tax,Government of Sikkim, Gangtok-737101.Government of Sikkim, Gangtok-737101.

2. The commissioner/Secretary, Finance Department, Government of sikkim,Tashiling Secretariat, Gangtok-737101, East SikkimTashiling Secretariat, Gangtok-737101, East Sikkim

3. Legal Remembrance-cum-Secretary, Law Department, Government ofCi.lrlri.+-1 T^r`1`i.11.r`/T Can-a-ri-+ /I.-r.nd/`1r 7271 /\1 T=nc.+ Ci.1rlri.inCi.lrlri.+-1 T^r`1`i.11.r`/T Can-a-ri-+ /I.-r.nd/`1r 7271 /\1 T=nc.+ Ci.1rlri.in iiiiiiii®>

ADDITIONAL AFFIDAVIT

I, Vidya Subba, W/o-Shri. 0. H. Subba, ag.ed about 43 years, Governmeiitservice I)y occupali()n rcsidcnl ol. Gzlligtok, Eiisl Sikkim do herel)y solemnlyal`rii.in and stale as follows:-

I. That I am the Joint Cominissioner in the Income Tax & CoiT'`mcrcj{ilTax Division of the Finance Dcpartmcnt, Governmclil ()f Sikkim anclsubordiiiatc to Respondents No: 1, 2 & 3.Tax Division of the Finance Dcpartmcnt, Governmclil ()f Sikkim anclsubordiiiatc to Respondents No: 1, 2 & 3.

2. I have bccn duly authorized by the State Rcspondenls lo I.ilc thisaffidavit.affidavit.

It is submiltcd that Sikkim Sales Tax (Amelidmcnt) Act, 20()5 w:`spublished in Sikkim Govcrnmcnt Gazcltc bearing Vol. No: 34_§, dated2()/9/2005. A copy ol` the said Gazette Notil`ication dalcd 20/9/20()5 iszinncxcd hcrclo and mflrkcd as Annexure R-5.published in Sikkim Govcrnmcnt Gazcltc bearing Vol. No: 34_§, dated2()/9/2005. A copy ol` the said Gazette Notil`ication dalcd 20/9/20()5 iszinncxcd hcrclo and mflrkcd as Annexure R-5.

4. It is further submitted that sikkim sales Tax (Ami`ndmcnl) Rules, 2()()5was published in Sikkim Government Gazc`tte beariiig Vol. No: 349,dated 21/9/2005. A copy of the said Gazcttc Nolil`iczili()n (I:`lcd21/9/2005 is anncxcd hcrcto and marked ds Annexure R-6.was published in Sikkim Government Gazc`tte beariiig Vol. No: 349,dated 21/9/2005. A copy of the said Gazcttc Nolil`iczili()n (I:`lcd21/9/2005 is anncxcd hcrcto and marked ds Annexure R-6.

Th{it the al.orcsaid gazette notifications Anncxure R-5 & R-6respectively are necessary for, the purpose of the dispos€il ol` the prcscnlwrit petition and thcrcforc arc plated on record.respectively are necessary for, the purpose of the dispos€il ol` the prcscnlwrit petition and thcrcforc arc plated on record.

DEPONENT

i~

VERIFICATION

I llic above named deponent do hereby verify lhat the statements made inparagraph-1 & 2 of this affidavit are true lo my knowledge and lhc rcsl arematters ol` record.

Vcrifl.cd on this day 22'Td Scptembcr, 2005 at Galigtok, East Sjkkim.

DEPONENT

IDENTIFIED BY.

(Karma Loday)Starl` Advocate Geiieral's O{.riceh Court of Sikkim, Can ©

a-s

SIKKIM

GOVERNMENT

GAZETTE

EXTRAORDINARYPUBLISHED BY AUTHORITY

tok Tu esda20th Se tember, 2005 No.346GOVEF]NMENT OF SIKKIMLAW DEPAR"ENTGArmoKNo: 3/LD/2005Dated:20/9re005NOTIFICATIONThe following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 7thSeptember, 2005 is hereby published for general information:- THE SIKKIM SALES TAX (AIVIENDIVIENT) ACT, 2005(ACT NO. 11 0F 2005)ANACT

further to amend the Sikkim Sales Tax Act, 1983.Be it enacted by the Legislature of Sikkim in the Fifty-sixth year Of the Flepublic Of India as follows: - Shorttltle,extent 1. (1) ThisAct may be called the sikkim salesTaxand (Amendment) Act, 2005.commencement (2) lt extends to the whole of sikkim.(3)lt shall come into force at once.

Substitutlon ofsectlon 5A 2. In the sikkim sales Tax Act,1983, (hereinafter referred toas the said Act) for the existing section 5A, the followingshall be substituted, namely: -"5A (1 ) Every dealer dealing in lottery tickets who has beenregistered on application made under Sikkim Sales Tax Act, 1983,for so long as his registration remains in foroe, is liable to paytax under this Act.(2) Levyand rates on saleoftickets: -The tax payable by a dealer on sale of lottery tickets, whois liable to pay tax under this section on his taxable turnover t.-+

Insertion of new Itemln Schedule 11

Repeal and Savings

Ea

©

days from the last day of the end Of each quarter alongwith the proof Of payment of tax, in such form andmanner as may be prescribed."

3. Inthesaid Act, in schedule ll, afterserial number200,the following serial number shall be added, namely, -"201 Lotte ry tickets 2oo/a."the following serial number shall be added, namely, -"201 Lotte ry tickets 2oo/a."

4. (1) ThesikkimsalesTax(Amendment)Ordinance,2005(Ordinance No.1 of 2005) js hereby repealed.(Ordinance No.1 of 2005) js hereby repealed.

(2) Notwithstanding such repeal, anything done oranyaction taken in exercise Of the powers conferred by orunder that Ordinance shall be deemed to have beendone or taken in exeroise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.action taken in exercise Of the powers conferred by orunder that Ordinance shall be deemed to have beendone or taken in exeroise of the powers conferred by orunder this Act as if this Act was in force on the day onwhich such things was done or such action was taken.

BY ORDEFt.

F}. K. PUFtKAYASTHA, SSJSLegs I Remembrancer-cum-Secretary LawGovernment of Slkklm, GangtokFile No.16 (82)LDreoo5

S.a.P.G. -9lGazetle/150 NoslDt:-20.9.2005.

.I,

ANrvrzy`

SIKKIM

GAZETTE

GOVERNMENT

EXTRAORDINAl]Y

PUBLISHED BY AUTHORITY

21st September,

GangtokWednesda21st September,INCOME AND COMIVIERCIAL TAX DIVISION, FINANCE, REVENUE AND EXPENDITUFZE DEPARTMENT

GOVERNMENT OF SIKKIIVI

Dated : 21 .9.2005

NO.115flT&CT Div/loo(33)2002

NOTIFICATloN

ln exercise Of the powers conferred by s,uQisgctign (1 ) of section 28 of the Sikkim Sales Tax Act, 19`?3the State Government hereby makes the following rules, namely; - Shortli.I/e exlen[ 1. (1) These rules may becalledthe sikkim salesTax (Amendment) Rules,2005.andcommencemenl (2) They shall extend to the whole of sikkim.

(3) They shall come into force at once.

/nsertl.on ofru/e J2A 2. After rule 12 Of the sikkim salesTax Plules,1983, hereinafter referredto asthesaid rules, the following rules shall be inserted, namely; "12A. (1 ) (a) Every registered dealer liable to pay tax under section 5A of the Actshall furnish to the assessing authority having jurisdiction over his place of business:-(i) statements referred to in clause (a) Of sub-section (4) of section 5A inForm lllA,

(ii) quarterly returns referl.ed to in clause (b) of sub-section (4) of section5A in Form 1118.

(b) lf a dealer, having furnished a statementor return discovers any omission,error or wrono statement therein, he may furnish a revised statemeht orrevised return duly assigning reasons for such omission or error or wrongstatement which necessitated the submission Of revised statement or return,at any time before the said authority passes the order determining theamount of tax or penalty payable by the dealer for the period for which thestatement or return, as the case may be, has been furnished.

Provided that the assessing authority may refuse to take into consideration therevised statement or return if it is satislied that the original or the revised statementor return was deliberately false and it was furnished with the intent to evade tax.

(c) A dealer having more than one place of business for which single registrationhas been obtained, may file single return covering all such place of business.has been obtained, may file single return covering all such place of business.(d) Every quarterly return or revised return shall be accompanied by acopy otChallan or Bank Beceipt, as the case may be, as the proof of payment Oftax related to the quarter for which the return or I.evised return is furnished.Challan or Bank Beceipt, as the case may be, as the proof of payment Oftax related to the quarter for which the return or I.evised return is furnished.(e) A leg.istered dealer shall, within thirty days of the grant Of registration orsuch extended time as the assessing authority may allow for the reasonsto be recorded in writing in this behalf, also furnish a return for the periodsuch extended time as the assessing authority may allow for the reasonsto be recorded in writing in this behalf, also furnish a return for the period J

€

SIKKllvI SALES TAX (AMENDMENT) FIULES, 2005FOFIM ll'A[See rule 12A (1) (a) (I)IForm of Statementmev[sed Statement Name of the dealerAddressSikkim Sales Tax F`egistration No and dateCentral Sales Tax Plegistration No. and dateDate of drawMonthYear......Brand name of lottery Total nos.Nos.oftlcketssold Valuepert]cket Totalamountofof draw bsales Total I do hereby affirm that the particulars furnished above are true and complete. I undertake to bear the penalty ifany discrepancy is detected in the Statement.*Peasons for submission of revised statement:-SignatureNameStatusDate of receipt of the StatementS[gnature of the Assessing Author]ty/authorlsed Off [cer*ln case of revised Statement reasons thereof may be stated hero.

SIKKIM SALES TAX (AMENDMENT) RULES, 2cO5FORM Ill C[See role 12A (3)]

F`egister Of monthly piirchases (receipts)/stcek and sales (disposals)

Name Of dealerAddressSikkim Sales Tax F`egistra(ion No+ and dateCentral Sales Tax Ftegistration No. and DateMonthOpening stock on the 19\ day of the month Date Brand Total nos.Value perTota I Total Value of Remarksname of of bookstickctvalue of nos. Of total saleslotterypurchasedpLirchaaes tickets (disposols)(reeeipls)Soldwith 1.' andlast se,i®lno, of eacllbcok `

~T_

'

IN T[-IE I-IIGll COURT OF SIKKIM AT GANGTOKCONTEMPT CASE'(C) CASE No.3 of 2005

COUR.I` ON SUO MU,TO

SI-low CAUSE ON BEHALF OF SHRI R.K.PURKAYASTHA, L.R.-SECRETARY, LAW DEPARTMENT. GOVERNMENT OFKIM TO TIIE NOTICE TO SHOW CAUSE ISSUED BY THEISTR^R GENERAL, HIGH COURT OF SIKKIM DATED

24.9.2005. ,

I

The'i h`imble petition on behalf of Shri R.K.Purkayastha, L.R.-cum-Secretary, Law Department. Government, of Sikkim, Most Respectfull}' Sheweth:-

I. That the petitioner has received notice No.3345/HCS datedI24.9.2005 issued by the Registrar General of this Hon`ble Courtdirecting hiin to appear on 26.9.2005 at 10.30 AM, before this Hon'bleCourt qlid to show cause as to why contempt of court pi.oceediiigsiliidi`i. the C`oliteiiipt or Coulls Act,1971 should not be initiated orIwhy such other appropriate orders be not passed against `him forcoiitempt of {lie I-ligh L`ourt of Sikkim.

'`

)

2. That at the outset the petitioner tenders unconditional anduiiqualiried aiiologies to the Hon`ble Hig`h Court if by the actioii tliatlias been iiidicated in the n.otice to show cause has, in any manner,iuidei.iiiiiied tlie pi.estige and majesty of tlie Hon'ble High Court. It is\siibmitte(I that the p'etitioner holds the Hon'ble liigh Couil and their'I,ol.ilsliii.s` tl'ii` lloii`l)li` Jii{1gl's in high estccm and I.espccls thc`a,ii(I I"ijest}. ol` this I loii`ble Court,aiid their Lordsllips. It hasI

N9E-Zp,l`s":,`

of,,--:.:::.\:;`r''\(

_fi

[ii`vci. bi`cn his in(cntion to ilidulge in ally deliberate action that mayi`Iiit.iiiil to ct]nti`iiipl t7I` tlie I Ion'ble Court.

'

3. .l`hal without mealiing to justify liis action but simply as ancxi)k`iiation` this petitiolier craves lea\.l. ortliis Hon`ble Court to placeIthe following facts:- I

(a) The Sikkim Sales Tax (Amendment) Ordinance, 2005 wasr)roiiiulgated to amend Secti'on 5A of 'the Sikkim Sales Tax(Amendment) Act, 2003 since it \`'as found that the said section 5A inthe amended Act ol` 2003 \vas found to be illegal ai:td not sustainable\Iill law. I I

I

(b) The` Ordinance of2005 u'as proihulgated on 30`h March, 2005'and published on 4.4.2005' vide Notification No.I/LDP/2005 dated4.4.2005.

(c) Since an ordinance has a limited lifespan as provided undertheConstitution, the Sikkiin Sales Tax Bill. 2005 was placed before theSikkim Legislative Assemb]y`. during its session beginning on 22"dIAugust, 2005. The Asselnbly passed the Bill on 23.8.2005'.

I

(d) 'l.hc l3ill w'as tlierear`el. sent forthe asseht ofH.E. the Governor ,by the Sikkim Legislciti\'e Assembly and the Sikkim LegislativeBAssembly on receipt of the Act duly assented by H.E. the Governor/'transmittedt to the Law Department for being Dublished in theolTici{`l g.17,cttc vidi. the Sikkiln Legislative Assembl}J letterNo.30/SLAS/L&DA/2005-06 dated l9.9.2005J.. In tlie meantime aI-epi.eseiitati\'e of the Income Tax and Commercial Tax Wing of tlie

..,,

d

g•+ot

'

1..inaiicl` I)i`p£`rtiiii`nt, Government of Sikkim, enquired about thepositioti ol` tlii. Act in resr)ect ,.of its publication from the officials of 'the Law Depailinent. The Law Department in its turn considering tlleI.equii.cmelit o/` tlic idipiinistrative Department transmitted it alongwitli tlie ,Sikkim Value Added Tax (Amendment) Act, 2005 whichwere ready in all respects, further to the Home 'Departinent, whichDepartment is responsible for the publication of gazette notifications.'vide the Law Department letter No.924/LD/2005 dated 20.9.2005.Copie.s of the Sikkim Legislative Assembly letter dated 19.9.2005 andtlre Liuv Dci)ai.tmeii\ lcttel. No.92\4/LD/2005 dated 20.9.2005 areaniiexed herewith alid marked!as Annexures Al ahd A2 respectively.The llome Department in its turn had processed land finally got the+IIAct publ'ished in the official gazette oh' ;20.9.2005.

ar-.

(e) The said represFptative of the Income Tax a'nd commercial TaxI` .`` .` .Wing ol` the Finance Department, Goveminent of Sikkim furtherIiiil`ormcd that on 20.9.2005 during the course of hea`riiig of Writ'Petition`No.23 of 2005 in the matter of M/s Jalaram Lottery Agency -'`'!vs- State of Sikkim and Others, 'aii additional afridavit was filed onbelialf of the petitioiier in Paragraph 7 therein th:t during the'.:peiidency of tlie case the impugned Ordinance had been converted'into an Act and the State Government by issuing the required! ,,Li;,notilication has notiried aboiit the amendment provisions of SectionI5^ t]f the Act. It \\'as rill-tlier indicated`in the said paragraph` tliat the^meliclmeiit is rellected in riotification dated 12.7.2005 whereby athi. l'ic.adilig or Rule 12A is foiind to be insei.ted nei2iJ`,`,,e`-ul-n(,I., .I

EI

I

I

intlici`ting £`bttilt lhi` amci`ided section 5A. It was further informed thatiiiispiti` o1` m{ikiiig, bc`st c`n.orts by the petit.ioners,` tlie iiotificatioii'notil`ying the amei+dment of Section 5A as Section 5A( 1 ),(2), (3) and•.(4) could not get hold o'f a' coP}\`. It had been stated in the saidapplication that since the subsequent development h'as direct bearingwith the issue in the case, the saine is required to be brought on recordby filing an additional affidavit or an application with the permissionof tlie lion'ble Coun so.that the entire matter can be 'adjudicated upoli'jiidiciousl,v. It was. therefore, prayed, that the Hon'ble Court bepleased to direct the Stale Go\Jernment to make available to thepetitioliers a copyiof'the said notification Py which the impugned'\Ordinance had 'oeep converted into ah Act by `bringing in the existing/ISec[ion5AoftheActintheinterestofjustice.

I,.,.

+

I,.,.

+

0 It was also informed that during the course of hearing of theIIWI.it Petition on 20.9.2005 the Hon'ble Coun was pleased to enquireI`i.om the respondents as to whether the Act and the Rules had beenpiiblished or not. Wlien tlie ansu}er \vas given in the negative and after\lieai.iiig th? Ilon'ble Court \vas pleased to reserve its judgement andI`oul-da}'s \vei.e gr<iiited to the State respondents to do the needful, theIState iespolideiits got an erroneoils iiilpr,ession and fen in error inIIbelieving that this Hon'ble Coun had granted the four days' time totake necessary steps for publication `of tlle Act land the rules.))

\I

I

I

(g) ,Accoi.dingl}.. under t'lie mistaken belief as Stated above the'

Nj38S'Del'`''t`]TL'nt Pulsded th.e matter for publlcation of the Act lil t|ie '5

ofricial gazette as early as possible in order to enable it to place itbel`orL` thi` I loll.bli` C`oiirt I`or its iiiformation.

4. That from tlie facts and circuinit,:Tfes set otlt above it is mostrespectl`ully §ubmilted that the action by which the Act ivas publishedIill tlie official gazette \vas not \`',ith tlie intention to willfu`lly flout the'oi.der of this llon`ble Court or to obstruct the administration of justicebut under the bonaricie beli`'ef and mistaken understanding by tlleof`ficials of the I.aw Dcpailiiient, of the proceedings that took place on20.9.2005.

I

5. That tliis petitioner. once again offers unconditional andunqualifie'd apology for the action if by such action it has caused anobstructi`on in the administration o'f;;itjhstice. 1{ is inost humbly ,»,#fii:`f.1;,,subiiiitted tliat tlie petitioner had no such intention at all in view of the€rty,i4high esteem he holds for this Hon'ble Court and their Lordships ofIthis I~lon'ble Court and will continue to have and hold the same.

IIi the circumstances it is most respectfully prayed that Your Lordships may' be pleased to take a'lenient \'ie\\J of the matter and be pleased to accept thisshow cause arid be further pleased to drop thepi.oceedings conteiiiplated to be initiated against hilii.

I

I

And l`oi. \\.liich act of kindness }'our petitioner as in duty bound shall . : h' I ' ,i.L,f''t l`V|,rl)1.a),.

I,\,ll=-=-NI

Zifu1IIEIllGIICOURTOFSIKKIMATGANGTOKCONTEMPT CASE (C) CASE No.3 of 2005

COUI'u` ON SUO MUTOAFFIDAVIT

\`` I ,r `.,`,„.¢' i.esiding at Gangtok do hereby solemnly affirm and state as follows.

I

I. That I am tlie L.R.-cum-Secretary, Law Department, Government of Sikkim and upon whom, this Hon'ble Court had beenI,pleased to issue a notice calling upon him, to rile a show cause as to/why a¢tioii imder tlie ,Contempt of court Act, I 971 be not initiated.

12. That I know the facts and circumstances of the case.

`

3. That the statements contained in ,paragraphs I is based onI.ecord. Tliose contained in paragraphs 3(a) to 3 (g) are matters basedon information and record which 1' b;l'ieve to be true and correct. The.Istateinents made in Paragraph 2, 4 and 5 are true to my knowledge andL[`c,L`;t.`,e,,`yhu,,`bieprayeibeforeth]SH°nrfuefeEL

VERIF.lcATION

1` the depoheiit herein do hereby `crify and say that thestatements contained herein this affidavit are true to my knowledge.

Affii.med on this 26`'` da}' of september, 2005.

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cll]\encloslHn!; Ill.riiwill` oi`eL cppy e.icl` or the following Bills wl`icl` I`M a been P`|Ssecl bythe Si.kkj.Ill Legisl.iti.ve Asseli`l)ly and duly tissented to lty HI.SExcellei`cytl`q, Goverlior of Sikkin` for further necessary .ic[ion._ ___ J _\.\,\,\,.L,1.:]i:: :,:]I: ::::E ::DEtDAriiNt:A;::TDMB:LNLD B:::LN:.:: O:02:5Of2Ous .TB::BL =OK.=`3MO===T^iNMENT c^Mes tco=+i6:.{=rA±,-tL^:Buri=Mo==,5` BILL7;"y``,-,3.\BILL NO. ]3 0F2005. IExcellei`cytl`q, Goverlior of Sikkin` for further necessary .ic[ion._ ___ J _\.\,\,\,.L,1.:]i:: :,:]I: ::::E ::DEtDAriiNt:A;::TDMB:LNLD B:::LN:.:: O:02:5Of2Ous .TB::BL =OK.=`3MO===T^iNMENT c^Mes tco=+i6:.{=rA±,-tL^:Buri=Mo==,5` BILL7;"y``,-,3.\BILL NO. ]3 0F2005. I

4. THE SIKKIM AI'PROI'RI^TION BILL, BILLNO.1'4 0F 2to5.'5.'5.6.:::.:,[K¥;^Y ;:,P,i:::|AT`°hi BIL"ILLNO.tl5 oF 2ous. iSIREIM £DUCATJON BJL+ BILL NO. ]6 0F/2t)us.t _ -` -`,\^,.7.TI-IEslKKiM p^Nc!I^y,^r (^MENDMENn DILL, DILL NO. „ OF 2005.THESIKKIM CIVILCOuRIS(^MENDMEND BILL, BILL NO.190F2005.Lj-(L,' THE1\THISslKKiM sHors AND toMMERclAL esTABLls[iMENTs (AMENDMENT"ILL,::K=:#L^c:?^U±P.I..+C;i;;.i.I-::`:I:::o:=LOFN2=.•A-,i "THESIKKIM CIVILCOuRIS(^MENDMEND BILL, BILL NO.190F2005.Lj-(L,' THE1\THISslKKiM sHors AND toMMERclAL esTABLls[iMENTs (AMENDMENT"ILL,::K=:#L^c:?^U±P.I..+C;i;;.i.I-::`:I:::o:=LOFN2=.•A-,i "BILLNO.2] OF 2tx)5.I I. TJ-JEI I. TJ-JE

SIKK"MOJO"VEJJJcus1`AXATION(AMENDMENT)BJLLBJLLNO.ZOF20usalld 12 TllE SIKKIM IJ[GUL^iioNorc^MPLINC(AMENDMENT)BIL"iLLNO 230F2t\05

IFurther,i[m.iybeIIiienlloliedui.ittJieSlkkemRegul.`tlonofTran5fer_or Lind`l}i.ll, UI.ll No 18 of , ?nnq l`i'.1`---EEun=Rlm!EHINEm=,E±]=iEL=ai=_=E=EI!ISjkkin\. `'Govemoi. of , +"

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Yours

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