Section 4 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
4. Amendment of section 9A.
- In section 9A of the principal Act, -(1)after sub-section (1), the following sub-sections shall be inserted: -"(1a) The owner of any motor cycle or motor cycle combination, other than the battery operated motor cycle, registered on or after coming into force of this sub-section, shall be liable to pay life-time tax at the rate specified in Part III of Schedule III, at the time of first registration.(1b)The owner of any motor cycle or motor cycle combination, other than the battery operated motor cycle, registered in any other State and brought to West Bengal on change of address, shall, after coming into force of this sub-section, be liable to pay life-time tax at the rate specified in Part III of Schedule III, reduced by five per centum for every completed year of the age of such motor vehicle already completed or 40 per centum of the life-time tax payable, whichever is higher.";(2)after sub-section (2), the following sub-section shall be inserted :"(2a) Where any motor cycle or motor cycle combination is registered in West Bengal and subsequently, removed from West Bengal on change of address, or where the registration of any motor cycle or motor cycle combination is cancelled or where such motor cycle or motor cycle combination is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after coming into force of this sub-section, the owner of such motor cycle or motor cycle combination shall be entitled to claim refund at the rate of five per centum for every year or part thereof of the age of the vehicle already completed on the date of removal or cancellation of registration, as the case may be, by way of reducing the rate of life-time tax mentioned in Part III of Schedule III :Provided that in case of a motor cycle or motor cycle combination is removed from West Bengal on change of address, or where the registration of any motor cycle or motor cycle combination is cancelled or where such motor cycle or motor cycle combination is destroyed or rendered. permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after completion of fourteen years of age of such motor cycle or motor cycle combination, no refund of life-time tax shall be allowed in respect of such motor cycle or motor cycle combination.";(3)after sub-section (4), the following sub-section shall be inserted :"(5) Where the Taxing Officer is satisfied that the owner of a motor cycle or motor cycle combination registered after coming into force of this sub-section, other than battery operated motor cycle, has paid life-time tax but such motor cycle or motor cycle combination has become temporarily unusable and that the certificate of registration and the tax token under section 14 have been duly surrendered or that such motor cycle has not been used or kept for use for a complete calendar month, he shall, on claim by the owner of such motor cycle or motor cycle combination, refund or remit for each other calendar month 1/360th of the life-time tax paid.".
