Section 5A in The Tamil Nadu Betting Tax Act, 1935
5A. [ Levy of surcharge on betting tax. [Inserted by Tamil Nadu Act 44 of 1971 which came into force on the 1st January 1972.]
(1)There shall be levied on the betting tax payable under this Act a surcharge at the rate of five per cent of such betting tax.(2)The provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the surcharge payable under sub-section (1) as they apply in relation to the betting tax payable under this Act.]
