The Sikkim Water Supply and Water Tax Act, 1986 (Act No. 8 of 1986).

This Act regulates supply of water in the state of Sikkim. It provides that the government may supply wholesome water for domestic, commercial and other purposes subject to availability of water. The Act prohibits use of domestic water for non-domestic purposes and requires approval from the competent authority for such use. It also prohibits wastage of water and allows the competent authority to cut off water supply for non-payment of charges and other reasons mentioned therein. The Act prohibits certain acts in relation to the waterworks including causing any damage or pollution. It provides for appeal and revision provisions, levying of water tax and fees, and penalties for contravention of the provisions of the Act.