3A.
Surcharge.- (1) Notwithstanding anything contained
in sections 13 or 14, every dealer liable to pay tax under
the Act shall, in addition to the tax payable by him, also
pay a surcharge on the sale of goods specified in Schedule
IV at such rate, not exceeding twenty per centum of the total
amount of tax payable by him, as may be fixed by the State
Government by a notification published in the official Gazette.
(2) All provisions of this Act relating
to the payment, assessment, recovery and refund of tax shall
apply to the payment, assessment recovery and refund of surcharge.
(3) Notwithstanding anything to the contrary
contained in this Act, no dealer shall be entitled to collect
the amount of this surcharge.
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