Section 3(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1)Every owner of a registered motor vehicle or every person, who owns or keeps in his possession or control any motor vehicle as described in Schedule I, shall pay the additional tax at the rate specified therein against such vehicle :Provided that in the case of a motor vehicle registered outside West Bengal, whether temporarily [under section 43 of the Motor Vehicles Act, 1988,] [Words substituted for the words 'under section 25 of the Motor Vehicles Act, 1939,' by W.B. Act 5 of 1992, w.e.f. 22.07.1999.] or otherwise and which is used or kept for use in West Bengal temporarily, additional tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the additional tax payable for the year.
