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