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        Section 54 - Amendment of Act 13 of 1963

        Finance Act, 1964

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        Surcharge cap: additional surcharge limited by proportion of residual income under amended Finance Act provision. The Finance Act, 1964 substitutes the proviso clause in Paragraph A of Part I of the First Schedule to the Finance Act, 1963 to provide that the additional surcharge shall in no case exceed one-half of the amount by which the residual income exceeds the specified limit, and declares that the substitution shall be deemed always to have been in force.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Surcharge cap: additional surcharge limited by proportion of residual income under amended Finance Act provision.

                                The Finance Act, 1964 substitutes the proviso clause in Paragraph A of Part I of the First Schedule to the Finance Act, 1963 to provide that the additional surcharge shall in no case exceed one-half of the amount by which the residual income exceeds the specified limit, and declares that the substitution shall be deemed always to have been in force.


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