Section 4(2)(c) in The West Bengal Motor Vehicles Tax Act, 1979
(c)[ In the case of a transport vehicle registered in any State other than West Bengal but plying within West Bengal without valid permit and without payment of tax payable in West Bengal under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of seventeen weeks prior to the date of interception, and such transport vehicle shall be liable to pay arrear tax at the rate specified in the Part II under the sub-heading "B. Vehicles for carrying passengers plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule, for a period of seventeen weeks from the date of every interception of the transport vehicle together with a fine of an equivalent sum :] [Clause (c) Inserted by W.B. Act 6 of 1999. w.e.f. 8.10.1990.]