Extention of I.T. Act, 1961, W.T. Act, 1957, and G.T. Act, 1958, to the State of Sikkim

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..... 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 refer .....

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..... tate 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 .....

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