Amendment status not verified — confirm the current text below against the official source.
The amount of tax leviable under sub-section (1) of Section 3 shall, in the case of any Motor Vehicle referred to in sub-item (iii) of item 7 of the Schedule, the registered owner of which is a fleet owner, be increased by a surcharge at the rate of forty percent of the tax so leviable: Provided that no surcharge is leviable from the vehicles owned by State Transport Undertaking.] Substituted by Act 5 of 2019, w.e.f. 01/04/2019.