Section 3 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
3. Additional Tax.
(1)Every owner of a registered motor vehicle or every person, who owns or keeps in his possession or control any motor vehicle as described in Schedule I, shall pay the additional tax at the rate specified therein against such vehicle :Provided that in the case of a motor vehicle registered outside West Bengal, whether temporarily [under section 43 of the Motor Vehicles Act, 1988,] [Words substituted for the words 'under section 25 of the Motor Vehicles Act, 1939,' by W.B. Act 5 of 1992, w.e.f. 22.07.1999.] or otherwise and which is used or kept for use in West Bengal temporarily, additional tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the additional tax payable for the year.(1A)[ A motor vehicle registered as an omnibus, or public service vehicle other than a stage carriage, or otherwise, in respect of which no permit has been granted under the Motor Vehicles Act, 1988, shall be liable to pay additional tax at the rates specified in item (/) of serial 1 under the heading "B. Motor Vehicles (for carrying passengers) plying for hire in Schedule I to this Act] [Sub-section (1A) inserted by W.B. Act 8 of 1999 w.e.f. 22.07.1999.].(2)[(a) A motor car or omnibus registered as a non-transport vehicle in any State, other than West Bengal, and plying in West Bengal on any special occasion, seasonal business or particular temporary need, shall be liable to pay additional tax at the rate specified under the heading "A. Motor vehicles for carrying passengers not plying for hire:" in Schedule I] [Sub-section (2) substituted by W.B. Act 43 of 1994, which was earlier as under : '(2) The State Government may, by notification in the Official Gazette from time to time, increasing the rate of tax specified in schedule I.'].(b)An omnibus registered as a private service vehicle in any State, other than West Bengal, and plying in West Bengal under a temporary permit on any special occasion, seasonal business or particular temporary need, shall be liable to pay additional tax at the rate specified under the heading "A. Motor vehicles for carrying passengers not plying for hire:" in Schedule I.(c)[ Where transport vehicles registered in any State other than West Bengal are found to he plying within West Bengal without valid permit or without payment of additional tax payable under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as the duration for a period of seventeen weeks retrospectively from the date of interception and such transport vehicles shall be liable to pay additional tax at the rates specified in item if) of serial 2 under the heading "B. Motor Vehicles (for carrying passengers) plying for hire in Schedule I for a period of seventeen weeks retrospectively from the date of every interception of the transport vehicle together with a fine of an equivalent sum] [Clause (c) inserted by W.B. Act 8 of 1999 w.e.f. 8.10.1990.].(d)[ Where motor vehicles registered as stage carriages in any State other than West Bengal have been paying only the tax payable under the West Bengal Motor Vehicles Tax Act, 1979, on change of address, and new registration mark has been assigned to such motor vehicles by the registering authority of West Bengal, such motor vehicles shall not be required to pay any additional tax under this Act] [Clause (d) inserted by W.B. Act 8 of 1999 w.e.f. 24.10.1989.] :Provided that for so long as the registration numbers of such motor vehicles are not changed, such motor vehicles for which additional tax is payable, shall be liable to pay additional tax at the rates specified for such categories of motor vehicles in Schedule I.(e)[ Where vehicles, not being transport vehicles 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 vehicles shall be liable to pay the additional tax at the rates specified under the heading "A. Motor vehicles for carrying passengers not plying for hire in Schedule I. In every such case 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] [Clause (e) and (f) inserted by W.B. Act 8 of 1999 w.e.f. 11.06.1991.].(f)[ If the registered owner of a motor vehicle, which is registered outside West Bengal and which has been brought to West Bengal, approaches a registering authority of West Bengal for making payment of tax under this Act or for recording change of address or for assignment of new registration mark, such owner shall be asked to produce a convincing document regarding arrival of the vehicle in West Bengal, failing which the duration of stay of such motor vehicle after its arrival in West Bengal shall be reckoned as the duration for a period of more than one year and, in such case, additional tax together with fine shall be realised at the rate and in the manner provided in clause (e)] [Clause (e) and (f) inserted by W.B. Act 8 of 1999 w.e.f. 11.06.1991.] :Provided that on submission of any convincing document regarding arrival of the motor vehicle in West Bengal, additional tax shall be realised from the date of arrival of such motor vehicle together with fine at the rate provided in section 23.(3)The State Government may exempt any motor vehicle if it thinks it necessary and expedient so to do, and may specially exempt any motor vehicle belonging to the Government of India or any State transport undertaking carried on by the State Government or any motor vehicle which is exempted from the provisions of the West Bengal Motor Vehicles Tax Act, 1979.
