Section 2(1b)(m) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(m)"Tourist bus" means a bus or an omnibus registered or plying as a contract carriage and covered by a tourist permit under [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.] and includes a tourist omnibus;