Section 2(1b)(c) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(c)"De luxe bus" means an omnibus as conforms to the specifications and standards laid down for tourist vehicles under [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by West Bengal Act 5 of 1992, w.e.f. 25.11.1991.], not covered by any tourist permit (All Bengal or All India), or any other bus that may be specified as such by the State Government from time to time;