Section 3(2) in The West Bengal Motor Vehicles Tax Act, 1979
(2)[] [[Sub-sections (2) and (3) substituted for original sub-section (2) by W.B. Act 6 of 1992. w.e.f. 25.11.1991. Original sub-section (2) was as under:-'(2) The State Government may, by notification in the Official Gazette from time to time, increase the rates of tax specified in the Schedule:Provided that such increase shall not exceed in the aggregate fifty per cent, of the rate specified in the Schedule on the date of the commencement of this Act.]], [Every dealer or manufacturer, who keeps in his possession or control any motor vehicle,] [Words substituted for the words 'Every person who keeps in his possession or control any motor vehicle as a dealer' by W.B. Act 19 of 2003.] shall, whether or not the motor vehicle is driven in any public place on the basis of a trade certificate, pay tax on such motor vehicle at the rate specified in Part H of the Schedule. The tax shall be collected by the Taxing Officer having jurisdiction at the time of first registration of the motor vehicle, whather temporary or permanent, as a lump sum irrespective of the period of use, and not be refundable:Provided that if such tax has been paid in respect of any motor vehicle before any Taxing Officer in West Bengal and adequate evidence of such payment is produced by the owner of such motor vehicle, such tax shall not be collected twice in respect of such motor vehicle:Provided further that if a motor vehicle is brought to West Bengal from outside West Bengal on temporary registration and is produced for permanent registration for the first time, tax shall be levied on such motor vehicle at the rate specified in Part H of the Schedule:Provided also that if a motor vehicle is brought to West Bengal on transfer after having permanent registration from outside West Bengal, no tax shall be levied on such motor vehicle at the rate specified in Part H of the Schedule.
