Section 11 in The West Bengal Motor Vehicles Tax Act, 1979
11. Liability to pay penalty for non-payment of tax in time. -
If the tax payable under section 3 has not been paid .[within the period determined by the Taxing Officer under sub-section (1) of section 4 within the period referred to in clause (a), or within the period as may be specified by the State Government under clause (b), of sub-section (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'during the prescribed period,' by W.B. Act 33 of 1979] the person liable to pay such tax shall-(a)in the case of a transport vehicle, pay penalty-(i)of one-quarter of the tax if payment is made within thirty days after the [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of subsection (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'expiry of the prescribed period,' by W.B. Act 33 of 1979.](ii)of one-half of the tax if payment is made after thirty days, but within sixty days after the [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of sub-section (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'expiry of the prescribed period,' by W.B. Act 33 of 1979.](iii)equal to the amount of tax if payment is made after sixty days;(b)in case of other vehicles, pay penalty-(i)of one-quarter of the annual tax if payment is made within thirty days after the [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of sub-section (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'expiry of the prescribed period,' by W.B. Act 33 of 1979.](ii)one-half of the annual tax if payment is made after thirty days, but within sixty days after the 21 [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of sub-section (IA) of section 4, as the case may be,](iii)equal to the amount of annual tax if payment is made after sixty days.
