Section 2(2a)(a2) in The West Bengal Motor Vehicles Tax Act, 1979
(a2)[ "dealer" has the same meaning as in clause (8) of section 2 of the Motor Vehicles Act, 1988, and includes a sub-dealer;] [[Clauses (al) and (a2) first Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991, then clause (a2) substituted by W.B. Act 19 of 2003. Previous Clause (a2) was as under :-