Section 158(3) in The West Bengal Motor Vehicles Rules, 1989
(3)Within fourteen days of the expiry of any permit by the efflux of time, the holder shall deliver Part A and Part B to the Regional Transport Authority or the State Transport Authority receiving any such permit shall intimate the fact to the Transport Authority or Authorities by which it was countersigned to the Transport Authority to whose area the permit has been extended with effect from the date of expiry provided the Authority concerned refused to entertain the application submitted later in accordance with the rules.