Section 2(1b)(b) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(b)"bus of a company" means the bus or omnibus registered as a private service vehicle or as a contract carriage and owned by a company registered under the Companies Act, 1956 or by any firm (proprietorship or partnership) or any society or any corporate body or any trust or any educational institution or, any organisation, whether registered or not: