Section 9A(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1)Notwithstanding anything contained elsewhere in this Act, the owner of any motor cycle being less than fifteen years old, when applying for first registration or assignment of fresh registration mark or change of address on removal of the motor cycle from another State, other than West Bengal, on or after the date of coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992, shall pay one-time tax as specified in Schedule III in lieu of any tax payable under the West Bengal Motor Vehicles Tax Act, 1979, or under this Act.
