Section 10(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(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.
