Amendment status not verified — confirm the current text below against the official source.
12 Surchar11:e .. 3A. (1 ) There shall be levied, charged and paid to on piui;~- the State Governmen1, besir'es anv dues pa1able gers. under a ny law for the time being in force including Sections 3 and 4 of this Act, a surcharge, hereinafter referred to as Passengers Surcharge, on all fares in respect uf all passengers carried in a taxable vehicle. ( 21 T he rate of Passengers Surcharge on any passrn· ger shall be five per centum of the rupee value of the fare "in respect of the passenger, the amount of the Surcharge in case of eacn. passenger being rounded to the next higher multiple of ten paise: 'Pi 6vided that no surcharge shall be payable' in respect of any passenger if the fare is less than on l'." rup.:e. (3) The Passengers Surcharge !hall be payable as if it were a tax under Section 3 of this Act, and the provisions of this Act including the rules there- under but not including ihe proviso to section 4 of this Act shall accordingly apply ; and the authorities for the time being 'empowered to collect and enforce payine:1 t uf the said tax under section 3 shall, unless otherwise provided for by or under this Act, wit_hin their respective jurisdiction for the purposes uf the sa·iq tax accordingly collect and enforce paymen t of the Passengers Surcharge: Provided that the State Government may, for facilitating implementation by notification m the Official Gazette, direct that in any case or class of cases the provisions cf this Act includin5 the rules 'thereun ier sh-111 apply sul>ject to such indications not inconsistent with the provisions of this section and as may be specified in such notification. (4) Notwithstanding anything contained in sub· · section \3j, the S1ate Goveinmrnt may make rules generally lor securing the paymrnt of the Passengers Surcharge a nd carrying into effect the provisions o( sub-sections ( 1) and \2) and in particular for ensuring the proper maintenance and rendering of accounts of the Passengers Surcharge." Repeal and