Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of this section, every dealer shall be iiablt to pay in addition to tax under Section 3 and any other dues rayable under any law for the time being in force, a surcharge, hereinafter referred to as Purchase Sure barge, on his pm:chases of taxable goods . (2) The rate of Purchase Surcharge on any pur- chase shall be one per centum of the amount of tax payable under this Act in respect of the said purchase: Provided that this surcharge shall not apply in C 1 f d d 1 d b f · I · entra Ac' respect o goo s ec are to e o specia importance 74· f 19, 6 under Section 14 of the Central Sales Tax Act, 1956 6 " • if the ceiling rates as prescribed under Section l !5CA) cf the aforesai<l Act has been reached: Provided further that the amount of Purchase Surcharge payable by a dealer for any return period as prescribed under sub-section ( 1) of Section 7 shall be rounded-off to the nearest rupee. (3) The Purchase Surcharge shall be payable as ifit were a tax und::r Section 3, and the provisions of this Act including the rules rhereunder but not inclu- ding the second proviso to sub-section (1) of Section 3 shall accordingly apply, and the authorities for the time being empowered to collect and enforce payment or the said tax under Section 3 shall, unless otherwise provided for by or under this Act within their respective: jurisdiction for the purpose of the said tax accordingly collect and enforce payment of the Purchase Surcharge : Provided that the State Government may, for facilitating implementation, by notification in the Official Gazette, ~direct that in any case or class of cases ~the provisions of this Act including the rules thereunder shall apply subject 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 (3), the State Government may make rules generally for securing the payment of the P•1rchase Surcharge and carrying into effect the provisions of sub-l!ections (I) and (2) and in particular for ensuring the proper maintenance and rendering of accounts of the Purchase Surcharge". l{eptialand