Levy of Road Safe Cess.

1[3B. Levy of Road Safety Cess.— There shall be levied and collected such Cess, being an additional tax, at the rate, not exceeding 10 per cent. of the levied under section 3, in respect of the newly registered vehicles in the state and the vehicles permanently migrated to the state, as may be notified by the State Government, from time to time.]