3A. Surcharge.- (1) Notwithstanding anything contained in sections 13 or 14, every dealer liable to pay tax under the Act shall, in addition to the tax payable by him, also pay a surcharge on the sale of goods specified in Schedule IV at such rate, not exceeding twenty per centum of the total amount of tax payable by him, as may be fixed by the State Government by a notification published in the official Gazette. (2) All provisions of this Act relating to the payment, assessment, recovery and refund of tax shall apply to the payment, assessment recovery and refund of surcharge. (3) Notwithstanding anything to the contrary contained in this Act, no dealer shall be entitled to collect the amount of this surcharge. | 