Surcharge on

manner prescribed, levy either from the whole panchayat area or any specified portion thereof and for a specified time a surcharge not exceeding five per cent on the [property tax] levied under section 203 to cover any unusual expenses incurred by it in respect of any plan, project or work: Provided that not more than two surcharges shall be imposed on such

158[property tax] levied at a time. Inserted by Act 13 of 1999. Substituted by Act 13 of 1999. Substituted by Ibid. Ibid.

(2)any surcharge levied under this section shall be demanded and collected in the same manner as if it where the 159 160 [property tax] levied under section 203.