Amendment status not verified — confirm the current text below against the official source.
(1) There shall be constituted for the State of of Rural Road Tamil Nadu a fund called the Tamil Nadu Rural Road Development Development Fund to whichs[such percentage of tax Fw~d. not exceedingten per ccnt as may, from time to time, be fixed by the Government shall be credited]. (2) The fund constituted under sub-section (1) shall not be expended except upon the develcpment and main- tenance of public roads in the rural areas. Ezcplanation.--For the purpose of this sub-section, "rural area" means any area not included in- ji) the City of Madras or of Madurai; (ii) any municipality gcverred by the Tamil Nadu District Municipalities Act, I920 (Tamil Nadu Act Ttr of 1920); or (iii) any township constituted under any law for the time being in force. Levy of s[lO-A.(1) The Government may, by notification, from Surcharge on time to time, levy on the tax mentioned in .section 3 a tax On stag0 surcharge on all or any class of stage carriages at such rate carriages' as may be specified in such notification and different rates may be specifiedin respect of different classes of stage carriages : Provided that the rate of surcharge shall, in r?o oase, exceed twenty-five per cent of such tax. - 1 Th- following sectinn was omitted by S-ction 3 of the Tamil Nadu Motor V hici s Taxation (Am~dment) Act, 1974 Tamil Nadu Act 45 of 19'4):- <<9. Levy of surcharge on fax on c~rtaili motor vehicles.-(1) There shall bp Ifvitd on the tax a surchalge at the ratt of,- (a) five per c-nt of ths tzu 31 .vx-y g m d ~ v'hic Ir; and (b) ten u:r c-nt ~f th* tax oil 'v?-y 0th: rn3tor v,hicle, not being a motor cycl-, scooter or cycle with attachment for propr lling the sam? by m-chanical p ,M :r of any typc. (2) The provisions of this Act and the notifications issued and the rules made thereunder shall so far as may b-, apply in relation t o the levy of surcharge under sub-section (1) as they apply in relation to tfle levy o f f he tax m ntioned in section 3." a This cxp-rssion was substituted for the rxprrrssion "the p ~ o c eds of th su7cJla g coil cted undsr sVlb-sec'ion (1) of s,crion 9~4111 bxredi* d" by s c'ion 4 ofthe Tamil N z d ~ Motor Vel1iclt s Taxation (Am ndm nt) Act, 1974 (Tamil Nadu Act 45 of 19i4). This section was inserted by section 2 oft he Tamil Nadu Motor Vehicles Taxation (Am:nlm:nt) Act, 1976 (President's Act 3 of 19i6). I 1974: T.N. Act I31 Motor Vehicles Taxation 345 (2) The provisions of this Act and the notifkations issued and the rules made theieunder shall, so far as may be apply in relation to the levy of sui charge under sub- section (1) as they ~.pply in relation to the levy of the tax mentioned in secticn 3.1 l[10-B. (1) In addition to the surcharge leviable under LWY @f additional section 10-A, the Government may, by notificaticn, f ~ o m t i m ~ to time, levy an addition21 surchaige on the tax men- tax on st2ge tioned in section 3, on all or any class of stage calrlgges csrriages kept 01 used by fleet opeiatcrs, at such rate rs may be keqt or specified in such notification and diffeiec? r-tes may be specified in respect 01 stage caiiia~es kept ci u'ed byoperators. fleet opcra t o ~ s holding less tllan seven hundred stage tarri~ge permits and deet operators holding seven hundred and more stage carriage permits : I Provided that the r?te 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 pericd, not being less than seven days or more than thirty days from the date of publication of the said notification, within which the additiona! 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 Apiil 1978. (4) The provisions of this Act and the notifications issued and the rules made therewder shall, so far as may be, apply in relztion to the levy of additional suroharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3 subject to the mcdifica- tion that the addiiional surcharge levied under sub- section(1) shal! be paid in one lump sum.] 1 This section was inserted by Sfction 3 of the T?mil Nzdu Motor Vehicles Taxation (Amendment) Act: 1979 (Trmil Nadu Act 15 of 1979), which was deemed to have come into force onthe 1st April 1978. Payment of