Section 5 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
5. Insertion of new section after section 9BA.
- After section 9BA of the principal Act, the following section shall be inserted : -"9BB. Life-time tax or one-time tax on car and omnibus (non-transport), newly registered, and car and omnibus (non-transport) already registered. - (1) The, owner of any motor car and omnibus (with seats upto 14 and not registered as transport vehicle), other than battery operated motor vehicle, shall, after coming into force of this sub-section, be liable to pay either life-time fax or one-time tax at the rate specified in Part IA of Schedule IV, as may be opted by him at the time of first registration. In case, the owner of any such motor vehicle opts for payment of one-time tax, such owner shall continue payment of one-time tax at the same rate for the entire life of the vehicle.(2)The owner of a motor car and omnibus (with seats upto 14 and not registered as transport vehicle), other than battery operated motor vehicle, registered in West Bengal or in any other State and brought to West Bengal on change of address, shall be liable to pay life-time tax at the rate specified in Part IB of Schedule IV :Provided that the owner of any such motor vehicle registered in West Bengal may opt to pay one-time tax at the rate prescribed in Part IA of Schedule IV.(3)The owner of motor car and omnibus (with seats upto 14 and not registered as transport vehicle), other than battery operated motor vehicle, shall not be liable to pay special tax under the provisions of the West Bengal Motor Vehicles Tax Act, 1979 (West Bengal Act IX of 1979) and the fees for fitment of audio or video system.(4)(a)Where any motor car and omnibus (with seats upto 14 and not registered as transport vehicle) is registered in West Bengal and subsequently, removed from West Bengal on change of address, or where the registration of such motor vehicle is cancelled or where such motor vehicle is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after coming into force of this sub-section, the owner of such motor vehicle shall be entitled to claim refund at the rate specified in Part IC of Schedule IV.(b)Where any motor car and omnibus (with seats upto 14 and not registered as transport vehicle), already registered and for which one-time tax has been paid, and removed from West Bengal on change of address or the registration of the same has been cancelled or it is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988, the owner of the said vehicle shall be entitled to claim refund at the rate specified in Part II under the Schedule IV.(5)(a)Where the Taxing Officer is satisfied that the owner of a vehicle, as described above, has paid life-time tax but the vehicle has become temporarily unusable and that the certificate of registration and the tax token under section 14 have been duly surrendered or that such vehicle has not been used or kept for use for a complete calendar month, he shall, on claim by the owner, of such vehicle refund or remit for each such calendar month 1/360th of the life-time tax paid.(b)Where the Taxing Officer is satisfied that the owner of a vehicle, as described above, has paid one-time tax but the vehicle has become temporarily unusable and that the certificate of registration and the tax token under section 14 have been duly surrendered or that such vehicle has not been used or kept for use for a complete calendar month, he shall, on claim by the owner, of such vehicle refund or remit for each such calendar month 1/60th of the one-time tax paid.(6)The life-time tax and one-time tax payable under the above sub-sections shall be payable in advance for the years for which it is due and the mode of payment shall be such as laid down in section 10.".
