Sikkim Irrigation Water Tax Act, 2002 (Act No. 2 of 2002).

This Act provides for levy and collection of tax from the owners of the land using water from Government Irrigation Channels. It applies to all the owners of the land who use water for Irrigation of their land from the irrigation channel constructed and maintained by the State Government. The supply of water in a command area shall be in the following manner, namely: (a) simultaneously to all lands if the water is sufficient to coup the whole command area at a time; (b) on turn basis beginning from the land nearest to the source if the water is insufficient to coup the water command area at a time. A committee consisting of the following members belonging to that command area shall decide the turn system with the approval of the District Collector or a officer duly authorized: (c) Zilla Panchyat Member; (d) President of Gram Panchayat; (e) Two members from amonst the owners of the land; and (f) Revenue Supervisor.