You can obtain permit at those places:
1. All Indian missions and posts abroad.
2. F.F.R.O s Delhi, Bombay, Calcutta and C.T.O. Madras.
3. Immigrations officers at the airports at Bombay, Calcutta, Madras and New Delhi.
4. Chief Secretary, Government of Sikkim, Gangtok.
5. Home Secretary, Government of Sikkim, Gangtok.
6. Inspector General of Police, Government of Sikkim, Gangtok.
7. Assistant Director (Tourism),Government of Sikkim, Siliguri.
8. Deputy Director (Tourism), Government of Sikkim, New Delhi.
9. Resident Commissioner, Government of Sikkim, New Sikkim House, 14 Panchseel Marg, Chanakyapuri, New Delhi.
10. Asst. Resident Commissioner, Government of Sikkim, 4c, Poonam, 5, Russel Street, Calcutta.
11. Deputy Commissioner, Darjeeling.
12. Deputy Secretary, Home Department, Government of West Bengal, Calcutta.
Below you have links to the source, to more post about it:
http://www.lonelyplanet.com/thorntree/thread.jspa?threadID=1492517&messageID=13203605#13203605
http://www.lonelyplanet.com/thorntree/thread.jspa?threadID=1769100&messageID=15692867#15692867
M.
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