Section 16B in The West Bengal Motor Vehicles Tax Act, 1979
16B. [ Release of motor vehicle seized under the Act.-] [Sections 16A and 16B Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] No Court shall release a motor vehicle seized under this Act unless the person in whose favour the motor vehicle is released furnishes a bank guarantee equivalent to one and a half times of the total tax due including the additional tax due under the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989, and the amount of penalty for non-payment of such tax, and also an undertaking to make payment of the same within four weeks from the date of release of the motor vehicle.
