(1) The tax payable under sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963, by a dealer in foreign liquor shall be increased by a surcharge at the rate of ten per cent, and the provisions of the Kerala General Sales Tax Act 1963 shall apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act.

(2) Notwithstanding anything contained in Sub-section (1) of Section 22 of the Kerala General Sales Tax Act, 1963 no dealer referred to in Sub-section (1) shall be entitled to collect the surcharge payable under the said Sub-section.

(3) any dealer who collects the surcharge payable under Sub-section (1) in contravention of the provisions of Sub-section (2) shall be punishable with fine which may extend to one thousand rupees and no Court below the rank of a Magistrate of the First Class shall try any such offense.