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State of West Bengal - Section

Section 3 in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012

3. Amendment of Schedule.

- In Schedule to the principal Act,-
(1)in the heading "Description of Motor Vehicles and Rate of Annual Tax",
(a)sub-heading "A. Vehicles for carrying passengers not plying for hire or reward :" shall be omitted;
(b)item (2) and the entries relating thereto shall be omitted;
(c)in item (3),-
(i)clause (a) and the entries relating thereto shall be omitted;
(ii)in the entry in clause (b), for the words and figures "capacity beyond 10", the words and figures ''capacity beyond 14" shall be substituted;
(2)after item (2) of sub-heading "B. Vehicles for carrying passengers plying for hire or reward:", the following item and entries relating thereto shall be inserted :-
"(3) Tourist taxi, luxury taxi or contract carriages withseats up to 14 and registered as transport vehicle in West Bengaland covered by any contract carriage permit issued by theauthority—  
(a) with seating capacity up to 7 1.2per centumof the value of vehicle or Rs. 8,000,which-ever is higher;
(b) with seating capacity beyond 7 1.2per centumof the value of vehicle or Rs. 14,000,which-ever is higher;";
(3)for sub-heading "C. Goods carriages (including those owned by Motor Training Schools) :", the following sub-heading shall be substituted :-"C. Goods carriages (including those owned by Motor Training Schools and Articulated Trailers) :";
(4)for the sub-heading "E. Articulated Trailers :" and entries relating thereto shall be omitted;
(5)for item (c) of the sub-heading H, the following item shall be substituted :-"(c) Light motor vehicles (excluding motor cars and omnibuses with seats up to 14 and not registered as transport vehicle, and Tourist Taxi, Luxury Taxi or Contract Carriages with seats upto 14)";
(6)for the sub-heading "I. Special tax for different categories of air-conditioned vehicles :", the following sub-heading shall be substituted :-"I. Special tax for different categories of air-conditioned vehicles (excluding motor cars and omnibuses with seats up to 14 and not registered as transport vehicle, and Tourist Taxi, Luxury Taxi or Contract Carriages with seats upto 14;)".