Section 3(2)(f) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(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.] :