Section 230(1) in The West Bengal Motor Vehicles Rules, 1989
(1)In every public service vehicle having more than ten seats and other than a motor cab, there shall be provided for each passenger a reasonably comfortable seating space of not less than 38 sq.cm., measured on straight lines along and right angle to the front of each seat -(i)the seats shall be fixed transversely and facing the front of the motor vehicle and there shall be clear space of 66 cm. between the backs of the seat,(ii)the backs of all seats shall be closed to a height of 41 cm. above the seat level.]
