29. Insertion of Section 4-E, Rajasthan Act No. 11 of 1951.
- After Section 4-D, amended as aforesaid, and before Section 5 of the principal Act, following new section shall be inserted, namely:-"4-E. Levy of Surcharge. - (1) Notwithstanding anything contained in Secs. 4, 4-B and 4-C of the Act, the tax imposed by the said sections shall with effect from the commencement of the Rajasthan Finance Act, 2011 (Act No. 15 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 the 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.".
