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

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....dent 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....

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