Levy of additional surcharge on tax on stage carriages kept or used by fleet operators

(1) In addition to the surcharge leviable under section 10-A, the Government may, by notification, from time to time, levy an additional surcharge on the tax mentioned in section 3, on all or any class of stage carriages kept or used by fleet operators, at such rate as may be specified in such notification and different rates may be specified in respect of stage carriages kept or used by fleet operators holding less than seven hundred stage carriage permits and fleet operators holding seven hundred and more stage carriage permits: Provided that the rate of additional surcharge shall, in no case, exceed 66 per cent of such tax. (2) A notification under sub-section (1) may also specify the period, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additional surcharge shall be paid. (3) A notification under sub-section (1) may be issued so as to have retrospective effect from a date not earlier than the 1st April 1978. (4) 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 additional surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the modification that the additional surcharge levied under sub-section (1) shall be paid in one lump sum.