Section 3(3) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(3)after clause (e), the following clause shall be inserted :"(ea) Where motor cycle or motor cycle combination or motor car and omnibus (with seats upto 14 and not registered as transport vehicle) registered outside West Bengal but kept for any temporary period, are found to be plying in West Bengal without paying the additional tax under this Act while continuing to have their registration outside West Bengal, such vehicle shall be liable to pay the additional tax at the rate of one decimal two (1.2) per centum of the value of the motor vehicle for a period of one year preceding the date of interception of the vehicle together with a fine of twenty-five per centum of the amount of tax :Provided that additional tax for a period not less than seven days but not more than thirty days, as may be required by the owner, shall be realised after the date of interception of such vehicle so as to allow the owner to take the vehicle out of the State.".
