Section 5 in The West Bengal Motor Vehicles Tax Act, 1979
5. Declaration by person keeping a motor vehicle for use. -
(1)Every person who is liable to pay tax in respect of a motor vehicle under this Act shall fill up and sign a declaration in the prescribed form [to be supplied by the Taxing Officer on payment of rupees five only] [Words Inserted by W.B. Act 19 of 2003.] stating truly the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the tax which he appears to be liable, by such declaration, to pay in respect of such vehicle.(2)Where a motor vehicle is altered so as to render a person liable to the payment of an additional tax under section 6, such person shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars and shall deliver such additional declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the additional tax payable under section 6 which he appears to be liable, by such additional declaration, to pay in respect of such vehicle.
