Section 4(2)(b) in The West Bengal Motor Vehicles Tax Act, 1979
(b)In the case of a motor vehicle registered outside West Bengal, whether temporarily under [section 43 of the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'section 25 of the Motor Vehicles Act. 1939,' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] or otherwise, and which is used or kept for use in West Bengal temporarily, tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the tax payable for the year, per week.