Section 5(2) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(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.
