Section 3 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
3. Amendment of section 3.
- In section 3 of the principal Act, -(1)in clause (e). -(a)for the words ", not being transport vehicles, ", the words, figures and brackets ", not being transport vehicles, or motor cycles or motor cycle combinations, or motor cars and omnibuses (with seats upto 14 and not registered as transport vehicles)," shall be substituted;(b)for the words and letters at the rate specified under the heading "A. Motor vehicles for carrying passengers not plying for hire :" in Schedule I', the words "at the rate specified in Schedule" shall be substituted;(c)for the words "In every such case, the additional tax shall be realised for a period of one year preceding the date of interception of the vehicle together with a fine of an equivalent sum, in addition to the realisation of such tax for a further period of one year from the date of interception of the vehicle without fine.", the words "In every such case, the tax shall be realised for a period of one year preceding the date of interception of the vehicle together with a fine of twenty-five per centum of the amount of tax:" shall be substituted;(2)to clause (e), the following proviso shall be added :"Provided that the tax for a period of not less than seven days but not more than thirty days as may be required by the owner, shall be realised after the date of interception of such vehicle so as to allow the owner to take the vehicle out of the State.".(3)after clause (e), the following clause shall be inserted :"(ea) Where motor cycle or motor cycle combination or motor car and omnibus (with seats upto 14 and not registered as transport vehicle) registered outside West Bengal but kept for any temporary period, are found to be plying in West Bengal without paying the additional tax under this Act while continuing to have their registration outside West Bengal, such vehicle shall be liable to pay the additional tax at the rate of one decimal two (1.2) per centum of the value of the motor vehicle for a period of one year preceding the date of interception of the vehicle together with a fine of twenty-five per centum of the amount of tax :Provided that additional tax for a period not less than seven days but not more than thirty days, as may be required by the owner, shall be realised after the date of interception of such vehicle so as to allow the owner to take the vehicle out of the State.".
