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State of West Bengal - Section

Section 23 in The West Bengal Motor Vehicles Tax Act, 1979

23. Repeal and savings. -

(1)The Bengal Motor Vehicles Tax Act, 1932, is hereby repealed.
(2)Such repeal shall not affect-
(a)the previous operation of the said Act or anything duly done or suffered thereunder; or
(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c)any fine, penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d)any investigation, legal proceeding or remedy in respect of any such right, preivilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine, penalty, forfeiture or punishment may be imposed, as if this Act had not been passed.
(3)Subject to the provisions of sub-section (2), anything done or any action taken, including any appointment or delegation made, notification, order, instruction, or direction issued or any rule, regulation or form framed, any certificate, licence or permit granted or registration effected, under the said Act shall be deemed to have been respectively done, taken, made, issued, framed, granted and effected accordingly, unless and until superesded by anything done or any action taken under this Act.
(4)Notwithstanding anything contained in sub-section (1), any application, appeal or other proceeding made or preferred to any officer or authority under the said Act and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, or other proceeding under this Act as if this Act had been in force on the date on which such application, appeal or other proceeding was made or preferred.THE SCHEDULE(See section 3.)
DESCRIPTION OF MOTOR VEHICLES AND RATE OF ANNUALTAX
A. Vehicles for carrying passengers not plyingfor hire or reward:
(1) Motor Cycles and Motor Cycle Combination— Annual rate of tax
  (a) engine capacity up to 80 cc Rs. 100.
  (b) engine capacity above 80 cc up to 170 cc Rs. 200.
  (c) engine capacity above 170 cc up to 250 cc Rs. 300.
  (d) engine capacity above 250 cc Rs. 400.
(2) (a) Motor Cars owned by individual or societies registeredunder the West Bengal Societies Registration Act, 1961 or anyorganization having exemption from Income Tax —
    Annual rate of tax
  (i) engine capacity up to 900 cc Rs. 600.
  (ii) engine capacity above 900 ccup to 1490 cc Rs. 800.
  (iii) engine capacity above 1490cc Rs. 1600.
  (b) Motor Cars owned by others —  
  (i) engine capacity up to 900 cc Rs. 1000.
  (ii) engine capacity above 900 ccup to 1490 cc Rs. 1200.
  (iii) engine capacity above 1490cc Rs. 2500.
(3) Omnibus registered as Non-transport Vehicle —  
  (a) with seating capacity up to 8 Rs. 1400.
  (b) with seating capacity beyond 8 Rs. 1400 for 8 seats plus Rs. 150 for eachadditional seat beyond 8.
(4) Omnibus registered as private service vehicle -  
  (a) with seating capacity up to 8 Rs. 1800.
  (b) with seating capacity beyond 8 Rs. 1800 for 8 seats plus Rs. 150 for everyadditional seat beyond 8.
(5) Omnibus registered as Educational Institute Bus —  
  (a) with seating capacity up to 8 Rs. 1400.
  (b) with seating capacity beyond 8 Rs. 1400 for 8 seats plus Rs. 130 for everyadditional seat beyond 8.
B. Vehicles for carrying passengers plying for hire orreward :
(1) Stage carriages —  
  (a) for each seat, based on seating capacity noted in theregistration certificate Rs. 100.
  (b) for each standing passenger calculated at the rate of 50per cent, of seating capacity Rs. 50.
(2) Contract carriages (including those owned by Motor TrainingSchools)—
  (a) seating capacity up to 4 seats :  
  (i) for 3 wheelers Rs. 260.
  (ii) for meter taxi Rs. 600.
  (iii) for vehicle other than metertaxi Rs. 700.
  (b) seating capacity more than 4 seats :  
  (i) meter taxi up to 5 seats Rs. 800.
  (ii) other than meter taxi Rs. 900 for 5 seats plus Rs. 150 for eachadditional seat beyond 5.
  (iii) [ e-rickshaw registered as transport vehicles inWest Bengal and covered by any contract carriagepermit issued by the authority. [Inserted by Act No. 14 of 2016, dated 20.1.2017.] Rs. 260.00]
C. Goods carriages (including those owned by Motor TrainingSchools):
  Gross Vehicle Weight Annual rate of tax (in rupees)
  Up to 2000 kgs 400.
  Up to 3500 kgs 700.
  Up to 5500 kgs 1400.
  Up to 7000 kgs 1900.
  Up to 9000 kgs 2300.
  Up to 12000 kgs 3700.
  Up to 14000 kgs 5000.
  Up to 15000 kgs 5500.
  Up to 16250 kgs 6200.
  Above 16250 kgs 6200 plus Rs. 150 for every 250 kgs or partthereof.
D. Trailers:
  Gross Vehicle Weight Annual rate of tax (in rupees)
  Up to 2000 kgs 500.
  Up to 4000 kgs 900.
  Up to 6000 kgs 1350.
  Up to 8000 kgs 1950.
  Up to 10000 kgs 2900.
  Up to 12000 kgs 4300.
  Up to 13000 kgs 5250.
  Up to 14000 kgs 5950.
  Up to 15000 kgs 6650.
  Above 15000 kgs 6650 plus Rs. 200 for every additional 250 kgsgross vehicle weight or part thereof above 15000 kgs.
E. Articulated Trailers:
  Gross Vehicle Weight Annual rate of tax (in rupees)
  Up to 22600 kgs 12000.
  Up to 26400 kgs 15000.
  Up to 36600 kgs 25000.
  Up to 50000 kgs 30000.
  Above 50000 kgs 30000 plus Rs. 500 for every additional 500 kgsgross vehicle weight or part thereof above 50000 kgs.
F. Ambulance (including clinic van):
  Unladen Weight Annual rate of tax (in rupees)
  Up to 1200 kgs 2000.
  Up to 2000 kgs 3000.
  Up to 3000 kgs 4000.
  Above 3000 kgs 4000 plus Rs. 200 for every additional 250 kgsunladen weight or part thereof above 3000 kgs.
G. Tractors, cranes, breakdown vans, fork-lift,vehicles/trailor filled with equipment likerig/generator/compressor, tower-wagon, tree trimming vehicles,mobile crane, audio visual van, and any other vehicle notspecified elsewhere in this Schedule:
  (a) Unladen weight up to 500 kgs Rs. 400.
  (b) Unladen weight exceeding 500 kgs but less than 2000 kgs. Rs. 400. plus 70 for every additional 250 kgs orpart thereof above 500 kgs.
  (c) Unladen weight exceeding 2000 kgs but less than 4000 kgs. Rs. 820 plus Rs. 100 for every additional 250 kgsor part thereof above 2000 kgs.
  (d) Unladen weight exceeding 4000 kgs but less than 8000 kgs. Rs. 1620 plus Rs. 350 for every additional 250 kgsor part thereof above 4000 kgs.
  (e) Unladen weight exceeding 8000 kgs. Rs. 7220 plus Rs. 400 for every additional 250 kgsor part thereof above 8000 kgs.
H. Motor vehicles in possession or control of dealers ormanufacturers and capable of being moved on the strength of tradecertificates:
  (a) Motor Cycle Rs. 200.
  (b) Three Wheeler Rs. 300.
  (c) Light Motor Vehicles Rs. 800.
  (d) Medium Motor Vehicles Rs. 2000.
  (e) Heavy Motor Vehicles including chassis Rs. 3000.
I. Special tax for different categories of air-conditionedvehicles :
(1) Non-transport Vehicle—
  (a) engine capacity up to 900 cc Rs. 800.
  (b) engine capacity above 900 cc up to 1490 cc Rs. 1500.
  (c) engine capacity above 1490 cc Rs. 2000.
(2) Transport Vehicle—
  (a) Passenger transport vehicle —  
  (i) Seating capacity up to 35 Rs. 3000.
  (ii) Seating capacity above 35 Rs. 6000.
  (b) Goods vehicle Rs. 6000.