Section 2(2a)(a) in The West Bengal Motor Vehicles Tax Act, 1979
(a)"certificate of registration" means a certificate of registration of a motor vehicle issued under [the Motor Vehicles Act, 1988;] [Words and figures substituted for the words and figures 'the Motor Vehicles Act. 1939' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.]