Levy of Surcharge on tax on stage carriages

(1) The Government may, by notification, from time to time, levy on the tax mentioned in section 3 a surcharge on all or any class of stage carriages at such rate as may be specified in such notification and different rates may be specified in respect of different classes of stage carriages: Provided that the rate of surcharge shall, in no case, exceed twenty-five per cent of such tax. (2) The provisions of this Act and the notifications issued and the rules made thereunder shall, so far as may be apply in relation to the levy of surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3.