(1) Notwithstanding anything contained in Section 8, 9, 13, 15 and 17 of this Act, every dealer liable to pay tax under this Act shall, in addition to the tax payable by him, also pay a surcharge on the sale of goods specified in Part-E of Schedule II 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 thereof; shall apply to the payment, assessment, recovery and refund of surcharge.

(3) Notwithstanding any thing to the contrary contained in this Act, no dealer shall be entitled to collect the amount of this surcharge.