3A-Additional Duty

(1) Subject to the provisions of clause (a), (b) and (c) of sub-section (2) of Section-3, every licensee or any person other than a licensee who is liable to pay duty shall, in addition to the duty payable under sub-section (1) of section 3, pay additional duty at the rate of two paise per unit consumed or sold. (2) All provisions of this Act and the Rules framed thereunder relating to the payment, assessment, recovery and refund of the duty shall also apply to the payment, assessment, recovery and refund of the additional duty