Section 4(2)(a) in The West Bengal Motor Vehicles Tax Act, 1979
(a)In the case of a motor vehicle temporarily registered under section 25 of [the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'the Motor Vehicles Act. 1939.' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] only one-twelfth of the tax payable for the year shall be paid in respect of such vehicle as so registered.