Section 4(3) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(3)after sub-section (4), the following sub-section shall be inserted :"(5) Where the Taxing Officer is satisfied that the owner of a motor cycle or motor cycle combination registered after coming into force of this sub-section, other than battery operated motor cycle, has paid life-time tax but such motor cycle or motor cycle combination has become temporarily unusable and that the certificate of registration and the tax token under section 14 have been duly surrendered or that such motor cycle has not been used or kept for use for a complete calendar month, he shall, on claim by the owner of such motor cycle or motor cycle combination, refund or remit for each other calendar month 1/360th of the life-time tax paid.".
