Section 3(1A) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1A)[ A motor vehicle registered as an omnibus, or public service vehicle other than a stage carriage, or otherwise, in respect of which no permit has been granted under the Motor Vehicles Act, 1988, shall be liable to pay additional tax at the rates specified in item (/) of serial 1 under the heading "B. Motor Vehicles (for carrying passengers) plying for hire in Schedule I to this Act] [Sub-section (1A) inserted by W.B. Act 8 of 1999 w.e.f. 22.07.1999.].
