2. Amendment of section 3-B, Rajasthan Act No. 14 of 1999.-

For the existing section 3-B of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the following shall be substituted, namely:-

"3-B. Surcharge for conservation and propagation of cow and its progeny and for mitigating natural or man-made calamities.- (1) All instruments chargeable with duty under section 3 read with Schedule to the Act, shall be chargeable with surcharge at such rate not exceeding 20 percent of the duty chargeable on such instruments under section 3 read with Schedule to the Act, as may be notified by the State Government, for the purpose of conservation and propagation of cow and its progeny, or for the purposes of mitigating natural or man-made calamities like drought, flood, epidemic, public health exigencies, fire etc.

(2) The surcharge chargeable under sub-section (1) shall be in addition to any duty chargeable under section 3 and any surcharge chargeable under section 3-A.

(3) Except as otherwise provided in sub-section (1), provisions of this Act shall, so far as may be, apply in relation to the surcharge, chargeable under sub-section (1) as they apply in relation to the duty chargeable under section 3.

(4) Save as provided in sub-section (3), the State Government may make rules for collection of surcharge leviable under this section and for regulating the duties and remuneration of the person through whom surcharge is collected.

(5) The surcharge collected under this section shall be utilized for the purpose of conservation and propagation of cow and its progeny, or for the purposes of mitigating natural or man-made calamities like drought, flood, epidemic, public health exigencies, fire etc.".