Section 4E in The Rajasthan Motor Vehicles Taxation Act, 1951
4E. [ Levy of Surcharge. [Added by Rajasthan Act No. 6 of 2011, dated 28.5.2011.]
(1)Notwithstanding anything contained in [section 4] of the Act, the tax imposed by the said sections shall with effect from the commencement of the Rajasthan Finance Act, 2011 (Act No. 6 of 2011) be increased by a surcharge at such rates, not exceeding 20 % of the said tax, as may be specified by the State Government by the notification in Official Gazette.(2)The provisions of this Act and the rules made thereunder, so far as may be, apply in relation to the imposition, payment, computation, recovery, exemption and refund of the surcharge payable under sub-section (1), as they apply to the imposition, payment, computation, recovery, exemption and refund of tax payable under this act.]
