Section 3(1) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(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;
