Section 4A in The Tamil Nadu Betting Tax Act, 1935
4A. [ Levy of surcharge on totalizator tax. [Inserted by Tamil Nadu Act 3 of 1973 which teas deemed to have come into force on the 1st January 1972.]
(1)There shall be levied on the totalizator tax payable under this Act a surcharge at the rate of five per cent of such totalizator 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 totalizator tax payable under this Act.]
