Section 4(1A) in The West Bengal Motor Vehicles Tax Act, 1979
(1A)[ Notwithstanding anything to the contrary contained in sub-section (1)-] [Sub-section (IA) Inserted by W.B. Act 33 of 1979.](a)where tax for any period, yearly or quarterly, as the case may be, in respect of a motor vehicle has been paid, tax for the said motor vehicle in respect of any subsequent period may be paid within fifteen days from the date on which the tax for such subsequent period becomes payable;(b)in case of earthquake, flood or any such natural calamity occurring in any part of the State, the State Government may, if it considers it necessary so to do, by order condone delay in payment of the tax and specify the period within which the tax in respect of vehicles registered in the area mentioned in the order shall become payable.
