Section 3A. Levy of cess

1[3-A. Levy of cess.––(1) Every dealer liable to pay tax under section 3 shall also be liable to pay a cess on the volume of 2[Motor Spirit and Diesel Oil other than Aviation Turbine Fuel (ATF) and Natural Gas] sold within the 3[Union territory of Jammu and Kashmir] at a rate not exceeding Rs. 5 per litre, and subject to such conditions, as the Government may by notification in the 4[Official Gazette] specify from time to time. (2) The provisions of this Act in regard to assessment, payment and recovery of tax and all other matters in cluding liability to pay interest connected therewith shall apply mutatis mutandis to the assessment, payment, recovery of such cess as if it were a tax leviable under section 3 of this Act.]