Section 11A(2) in The West Bengal Motor Vehicles Tax Act, 1979
(2)The notification under sub-section (1) may specify the date from which the [* * *] [Word 'fixed' omitted by W.B. Act 13 of 1986, w.e.f. 1.4.1981.] rate of penalty shall come into force or shall be deemed to have come into force.