Section 6 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles (Amendment) Act, 2008
6. Insertion of new section after section 9B.
- After section 9B of the principal Act, the following section shall be inserted: -"9BA. One-time tax on battery operated motor cars or omnibuses, etc., and special tax. - (1) A one-time tax for a period of five years shall be leviable on battery operated motor cars and omnibuses, not being transport vehicles, as described in Part I of Schedule VI, at the rates specified in the said Schedule.(2)If such one-time tax in respect of a battery operated motor vehicle has already been paid under the provision of sub-section (1) and the said battery operated motor vehicle is removed from West Bengal on change of address or on cancellation of registration, the owner of such battery operated motor vehicle shall be entitled to claim refund at the rate specified in Part II of Schedule VI.(3)The one-time tax payable under sub-section (1) shall be paid for the year for which it is due and the mode of payment shall be such as is laid down in section 10.(4)The State Government may require the manufacturer or the dealer of the battery operated motor vehicles to furnish to it the names and addresses of purchasers of such motor vehicles and also the prices at which such battery operated motor vehicles have been sold to the purchasers with effect from such date as may be appointed by the State Government by notification published in the Official Gazette.(5)Every owner of a battery operated motor vehicle registered under the Motor Vehicles Act, 1988 (59 of 1988), and every person who owns, keeps in his possession or under his control, any such battery operated motor vehicle, shall, in addition to the one-time tax payable under sub-section (1), pay a special tax at the rate specified in Part I of Schedule VI, if such battery operated motor vehicle is air-conditioned.".
