Section 10B(1) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(1)In addition to the surcharge leviable under section 10-A, the Government may, by notification, from time to time, levy an additional surcharge on the tax mentioned in section 3, on all or any class of stage carriages [used or kept for use] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983), which came into force on 1st April 1983.] by fleet operators, at such rate as may be specified in such notification and different rates may be specified in respect of stage carriages [used or kept for use] [Substituted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1983 (Tamil Nadu Act 27 of 1983), which came into force on 1st April 1983.] by fleet operators holding less than seven hundred stage carriage permits and fleet operators holding seven hundred and more stage carriage permits:Provided that the rate of additional surcharge shall, in no case exceed 66 percent of such tax.
