Section 290(3) in The West Bengal Motor Vehicles Rules, 1989
(3)When a motor vehicle is being towed by another motor vehicle, the clear distance between the rear of the front vehicle and the front of the rear vehicle shall at no time exceed 457 centimeters. Steps shall be taken to render the two ropes or chains easily distinguishable by other users of the road, and there shall be clearly displayed on the rear of the vehicle being towed in black letters not less than 8 centimeters high and on a white ground the words "On Tow" :Provided that no person shall be liable to be convicted for the contravention of this sub-rule for failure to display the words On Tow", if the motor vehicle towing the other is not a motor vehicle adapted and ordinarily used for the purpose and so long as the vehicle is being towed between the place of the breakdown and the nearest place on the route at which the necessary materials can be obtained.
