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State of West Bengal - Section

Section 6 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012

6. Amendment of section 10.

- In sub-section (2) of section 10 of the principal Act, -
(1)in clause (b), for the words "owner of a motor cycle or motor cycle combination", the words "owner of the motor vehicle" shall be substituted;
(2)in clause (c), -
(a)for the words "owner of the motor vehicle or the person legally in possession of the motor vehicles, as the case may be,", the words, figures and brackets "owner of motor cycle or motor cycle combination or motor car and omnibus (with seats upto 14 and not registered as transport vehicle) or the person legally in possession of such motor cycle or motor cycle combination or motor car and omnibus (with seats upto 14 and not registered as transport vehicle), as the case may be," shall be substituted;
(b)for the words "for payment of one-time tax", the words "for payment of one-time tax or life-time tax, as the case may be," shall be substituted:
(c)for item (i), the following item shall be substituted : -
"(i) forthe delay in payment of such one-time tax or life-time tax, asthe case may be, upto one year from the date when such one-timetax or life-time tax, as the case may be, becomes payable -
(A) for the delay up to 15 days after the expiry of theday on which the one-time tax or life-time tax, as the case maybe, becomes payable   Nil
(B) for the delay up to 16th to 45th day after theexpiry of the day on which the one-time tax or life-time tax, asthe case may be, becomes payable   1/20th part of the one time tax or life-time tax, as the casemay be, payable
(C) for the delay up to 46th to 75th day after theexpiry of the day on which the one-time tax or life-time tax, asthe case may be, becomes payable   1/10th part of the one-time tax or life-time tax, as the casemay be, payable
(D) for the delay for more than 75th day after theexpiry of the day on which the one-time tax or life-time tax, asthe case may be, becomes payable   1/5th part of the one-time tax or life-time tax, as the casemay be, payable";
(d)for item (ii), the following item shall be substituted :-
"(ii) for the delay in payment of such one-time tax orlife-tune tax, as the case may be, beyond one year and upto twoyears from the date when such one-time tax or life-time tax, asthe case may be, becomes payable   2/5th part of the one time tax or life-time tax, as the casemay be, payable";
(e)for the item (iii), the following item shall be substituted: -
"(iii) for the delay in payment of such one-time tax orlife-tune tax, as the case may be, beyond two years and upto threeyears from the date when such one-time tax or life-time tax, asthe case may be, becomes payable   3/5th part of the one time tax or life-time tax, as the casemay be, payable";
(f)for the item (iv), the following item shall be substituted:
"(iv) for the delay in payment of such one-time tax orlife-tune tax, as the case may be, beyond three years and upto fouryears from the date when such one-time tax or life-time tax, asthe case may be, becomes payable   4/5th part of the one time tax or life-time tax, as the casemay be, payable";
(g)for the item (v), the following item shall be substituted :
"(v) for the delay in payment of such one-time tax orlife-time tax, as the case may be, beyond four years from the date when such one-time tax or life-time tax, asthe case may be, becomes payable   amount equal to the amount of one time tax or life-time tax, as the casemay be, payable";