Section 6 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
6. Realisation of additional tax.
- The additional tax leviable under section 4 shall be realised by the authority where under any law for the time being in force such authority has to countersign the permit, and in such case the tax shall be leviable for the entire duration for which the countersignature subsists.
