3B. [ Surcharge for conservation and propagation of cow and its progeny. [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
- [(1) All instruments chargeable with duty under section 3 read with Schedule to the Act, shall be chargeable with surcharge at such rate not exceeding 10 percent of the duty chargeable on such rate not exceeding [20 percent] of the duty chargeable on such instruments under section 3 read with Schedule to the Act, as may be notified by the State Government, for the purpose of conservation and propagation of cow and its progeny; and](2)The surcharge chargeable under sub-section (1) shall be in addition to any duty chargeable under section 3 and any surcharge chargeable under section 3-A.(3)Except as otherwise provided in sub-section (1), provisions of this Act shall so far as may be apply in relation to the surcharge, chargeable under sub-section (1) as the apply in relation to the duty chargeable under section 3.(3A)[ Save as provided in sub-section (3), the State Government may make rules for collection of surcharge leviable under this section and for regulating the duties and remuneration of the person through whom surcharge is collected.] [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017.](4)The surcharge collected under this section shall be earmarked and utilized for the purpose of conservation and propagation of cow and its progeny-in the State.]
