Section 5 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
5. Payment of additional tax by motor vehicle registered in West Bengal.
(1)Every owner of a motor vehicle registered in West Bengal or on change of address to West Bengal, who is liable to pay additional tax under section 3, shall pay such tax at the rate specified in Schedule I, to the Taxing Officer having jurisdiction.(2)In the case of a motor vehicle temporarily registered [under section 43 of the Motor Vehicles Act, 1988,] [Words substituted for the words and figures 'under section 25 of the Motor Vehicles Ac t, 1939' by W.B. Act 5 of 1992.] which is subject to additional tax under section 3, shall pay only one-twelfth of such tax payable for the year in respect of such vehicle.(3)The additional tax payable under section 3 shall be paid for the year and in advance by the person liable to pay such tax within such period as may be determined by the Taxing Officer or by the State Government by order from time to time, provided that in the case of transport vehicles, the Taxing Officer shall allow payment of additional tax [for periods of three months] [Words substituted foe the words 'for quarterly periods of three calender month' by W.B. Act 5 of 1992.] in the manner determined by him. Such tax shall not exceed a quarter of the tax payable for the year. A rebate of five per cent shall be allowed if the tax is paid for the year in advance.(4)The additional tax as leviable under section 4 shall be realised by the permit issuing authority while granting the permit for areas falling within West Bengal and shall endorse the fact of having realised the due additional tax on the permit and remit, the proceeds to the State Transport Authority, West Bengal, by a Bank Draft on any Nationalised Bank having its branch in Calcutta.(5)The additional tax leviable under section 3 and section 4 shall be computed on the basis of the annual rate of tax as shown in Schedule I and such tax for any period of every week or any part thereof shall be one-fifty second of the annual additional tax.
