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State of West Bengal - Section

Section 10 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

10. Mode of payment.

(1)The registered owner of a motor vehicle as specified in Schedule I or Schedule II [or Schedule III or Schedule IV] [Words and figures inserted by W.B. Act 8 of 1999 w.e.f. 22.07.1999.] or the person legally in possession of such motor vehicle shall be liable to make payment of the additional tax or one-time tax, as the case may be, in the manner prescribed.
(2)When the registered owner of a motor vehicle or the person legally in possession of a motor vehicle as aforesaid fails to make payment of the additional tax or one-time tax as may be due by the date on which it becomes payable, he shall be liable, beyond the grace period mentioned hereinafter in this sub-section, to make payment of the tax in the manner as follows:-
(a)there shall be a grace period for fifteen days for payment of the additional tax or one-time tax from the date on which it becomes payable;
(b)[ after the period as aforesaid is over, the registered owner of the motor vehicle or the person legally in possession of the motor vehicle, as the case may be, shall, for the delay for payment of additional tax or one-time tax, be liable to pay penalty at the following rate] [[Clause (b) substituted by W.B. Act 43 of 1994, which was earlier as under :
'(b) after the period as aforesaid is over, delay every fifteen days or part thereof shall render the registered owner of the motor vehicles or the person legally in possession of the motor vehicles, as the case may be, liable to pay penalty at the rate of pen per cent. of the total amount of additional tax or one-time tax payable for every fifteen days' delay or part thereof [subject to a maximum of 100 per cent of the total amount of additional tax or one-time tax payable, as the case may be].']]:-
(i) for the delay up to fifteen days after theexpiry of the day on which the additional tax or one-time taxbecomes payable   nil
(ii) for the delay from sixteenth day toforty-fifth day after the expiry of the day on which theadditional tax or onetime tax becomes payable   25% of the tax payable
(iii) for the delay from forty-sixth day toseventy-fifth day after the expiry of the day on which theadditional tax or onetime tax becomes payable   50% of the tax payable
(iv) for the delay for more than seventy-fivedays after the expiry of the day on which the additional tax orone-time tax becomes payable   the amount equal to the amount of the payable.