Section 10A in The M.P. Vanijyik Kar Adhiniyam, 1994
10A. [ Levy of surcharge on tax payable except on declared goods. [Inserted by Section 2 of MP Commercial Tax (Second Amendment) Act (33 of 1997), w.e.f 22-8-1997.]
(1)There shall be levied a surcharge on the amount of tax payable under this Act at the rate of fifteen per cent of such amount:Provided that surcharge shall not be leviable on the amount of tax as is relatable to declared goods.(2)The surcharge levied under sub-section (1) shall be in addition to the amount of tax payable under this Act and all the other provisions of this Act, shall apply to surcharge so levied as they apply to tax.]
