Section 17 in The West Bengal Motor Vehicles Tax Act, 1979
17. Restriction on use of motor vehicle in certain cases. -
Any person liable to pay tax under this Act shall not use or allow the use of any motor vehicle where he has reason to believe that [the tax token, tax receipt, permit etc.] [Words substituted for the words 'the tax token, tax receipt and permit' by W.B. Act of 2003.] have been forged, tampered or fraudulently obtained.
