Section 2(1)(c) in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
(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;