Section 11(3) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(3)[ If a motor vehicle is seized under sub-section (1), the officer seizing the motor vehicle may detain the motor vehicle in respect of which additional tax is due until the person liable to pay the additional tax] [Sub-section (3) inserted by W.B. Act 43 of 1994.]. -(a)has satisfied the Taxing Officer having jurisdiction within thirty days of detention of the motor vehicle that the additional tax has actually been paid, or(b)has within thirty days of detention of the motor vehicle paid to the Taxing Officer having jurisdiction the additional tax together with the penalty under section 10 within the prescribed time.
