Section 10A in Tamil Nadu Motor Vehicles Taxation Act, 1974
10A. [ Levy of surcharge on tax on stage carriers. [Inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1976 (Presidents Act 3 of 1976).]
(1)The Government may, by notification from time to time, levy, [whether prospectively or retrospectively] on the tax mentioned in section 3 a surcharge on all or any class of stage carriages at such rate as may be specified in such notification and different rates may be specified in respect of different classes of stage carriages:Provided that the rate of surcharge shall, in no case, exceed twenty-five per cent of such tax:][Provided further that a notification under this sub-section may be issued so as to have retrospective effect from a date not earlier than the 1st April 1992. (2) The provisions of this Act and the notifications issued and the rules made thereunder shall, so far as may be, apply in relation to the levy of surcharge under sub-section (1) as they apply in relation to the levy of the tax mentioned in section 3.] [Proviso added by the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1993 (Tamil Nadu Act 15 of 1993).]
