Amendment status not verified — confirm the current text below against the official source.
Incidence of surcharge on tau,- (1) Every dealer liable to pay tax under section 3 shall pay asurcharge at the rate of five percentum of the total amount to tax payable by him under section 3A (1) or at the rate as may be notified by the government fiom time to time. (2) Validation of levy and collection of surcharge,- Notwithstanding anything contained in this Act, any surcharge levied and collected or purported to have been levied and collected a surcharge by notification by the State Government under the Pd proviso to sub-section (4) of section 3 or the rules framed thereunder shall be deemed to have been levied and collected under the provisions of the principle Act as amended by thisAct and be deemed to bevalidly levied and collected and accordingly- (a) All acts, proceedings or things done or taken by the State Government or by any oficer of the State Government or any other authority in connection - - with the levy and collection of such surcharge shall be deemed to be and to have always been done or taken in accordance with law; and (b) No suit or other proceeding shall be maintained or continued in any court against the State Government or any person or authority whatsoever for the refund of the surcharge so levied and collected.