Section 2(2) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(2)for clause (d2), the following clause shall be substituted : -'(d2) "life-time tax" means the tax imposed on motor cycle or motor cycle combination or motor car and omnibus (with seating capacity upto 14 and not registered as transport vehicle) under the Act, other than battery operated motor vehicle, and leviable for the entire life-time of such motor cycle or motor cycle combination or motor car and omnibus, as the case may be;';
