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State of West Bengal - Section

Section 10 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012

10. Amendment of Schedule IV

. - In Schedule IV to the principal Act, -
(1)in the heading, for the words, figures, letter and brackets "(See sections 9B and 10)", the words, figures, letters and brackets "(See sections 9B, 9BB and 10)" shall be substituted;
(2)after Part I, the following Parts shall be inserted : -"Part IA Life-time tax or one-time tax on motor cars and omnibuses (with seats upto 14 and not registered as transport vehicle) for first time of registration
Sl. No. Description of motor vehicle Engine capacity Rate of lifetime tax Rate of onetime tax
(1) (2) (3) (4) (5)
1. Motor cars and omnibuses (with seats upto 14 and notregistered as transport vehicle) for first time of registration (a) Upto 900 cc 10% of the value of the vehicleor Rs. 40,000/-, whichever is higher;Note.—A rebate of Rs. 10,000/- on life-time tax,shall be allowed to non-AC vehicle having engine capacity up to800 cc. 5.5% of the value of the vehicleor Rs. 17,000/-, whichever is higher;Note.—A rebate of Rs. 3000/- on one-time tax,shall be allowed to non-AC vehicle having engine capacity up to800 cc.
(b) More than 900 cc but within 1490 cc 10% of the value of the vehicle or Rs. 55,000/-, whichever ishigher; 5.5% of the value of the vehicle or Rs. 25,000/-,
(c) More than 1490 cc but within 2000 cc 10% of the value of the vehicle or Rs. 80,000/-whichever ishigher; 5.5% of the value of the vehicle or Rs. 35,000/- whichever ishigher;
(d) More than 2000 cc 10% of the value of the vehicle or Rs. 1,00,000/-, whicheveris higher; 5.5% of the value of the vehicle or Rs. 45,000/-, whicheveris higher.