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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of West Bengal - Subsection

Section 4(2)(d) in The West Bengal Motor Vehicles Tax Act, 1979

(d)[Where a vehicle, not being a transport vehicle, registered outside West Bengal, but kept in West Bengal for a temporary period, is found plying in West Bengal while continuing to have its registration outside West Bengal and without making payment of tax in West Bengal, such vehicle shall be liable to pay tax at the rate specified in Part I under the sub-heading "A. Vehicles for carrying passengers not plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule. In such case, tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of an equivalent sum, in addition to realisation of tax for a further period of one year from the date of interception of such vehicle without fine.] [Clauses (d) and (e) Inserted by W.B. Act 6 of 1999, w.e.f. 11.6.1991.]