Section 2(1) in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
(1)in clause (d), -(a)for the words ", not being a transport vehicle,", the words, figures and brackets ", not being a transport vehicle or motor cycle or motor cycle combination or motor car and omnibus (with seats up to 14)," shall be substituted;(b)for the words at the rate specified in Part I under the sub-heading "A. Vehicles for carrying passengers not plying for hire or reward :" under the heading "Description of Motor Vehicles and Rate of Tax" in the Schedule', the words "at the rate specified in the Schedule" shall be substituted;(c)for the words "In such case, tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of an equivalent sum, in addition to realisation of tax for a further period of one year from the date of interception of such vehicle without fine.", the words "In such case, the tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of twenty-five per centum of the amount of tax :" shall be substituted;
