Surcharge on tax

The amount of the tax leviable under sub-section (1) of section 3 shall in the case of any motor vehicle referred to in sub-item (iii) of item 4 of the Schedule, the registered owner of which is a fleet owner, be increased by a surcharge at the rate of forty per cent of the tax so leviable, and the provisions of this Act shall, so far as may be, apply in relation to the said surcharge as they apply in relation to the tax leviable under sub-section (1) of section 3.