Levy of Surcharge

Tax202551 sections

Statutory text

(1) Notwithstanding anything contained in this Act, there shall be levied a surcharge from such date and at such rate not exceeding twenty per cent of the amount of tax, or any sum in lieu of tax, leviable on sale or purchase of such goods, as may be notified by the State Government, and shall be paid by the registered dealers.
(2) The provisions as they are applicable to the tax payable under this Act, shall, so far as may be, apply in relation to surcharge payable under sub-section (1).
(3) The proceeds of surcharge mentioned under sub-section
(1) shall be utilized for the purpose of conservation and propagation of cow and its progeny.

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