Section 9B(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1)A one-time tax for a period of five years, in lieu of annual tax leviable under the West Bengal Motor Vehicles Tax Act, 1979, and this Act, shall be leviable on motor cars and omnibuses, not being transport vehicles, as specified in Part I of Schedule IV, registered and used for non transport purposes only, at the rates specified in the said schedule.
