Section 3(3) in Kerala Surcharge on Taxes Act, 1957
(3)[ any dealer who collects the surcharge payable under Sub-section (1) , (1A) and (1AA)in contravention of the provisions of Sub-section (2) shall be punishable with fine which may extend to one thousand rupees and no Court below the rank of a Magistrate of the First Class shall try any such offense.] [Inserted by Act No. 2 of 1966.]
