Section 2 in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
2. Amendment of section 4 of West Bengal Act IX of 1979.
- In sub-section (2) of section 4 of the West Bengal Motor Vehicles Tax Act, 1979 (hereinafter referred to as the principal Act), -(1)in clause (d), -(a)for the words ", not being a transport vehicle,", the words, figures and brackets ", not being a transport vehicle or motor cycle or motor cycle combination or motor car and omnibus (with seats up to 14)," shall be substituted;(b)for the words at the rate specified in Part I under the sub-heading "A. Vehicles for carrying passengers not plying for hire or reward :" under the heading "Description of Motor Vehicles and Rate of Tax" in the Schedule', the words "at the rate specified in the Schedule" shall be substituted;(c)for the words "In such case, tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of an equivalent sum, in addition to realisation of tax for a further period of one year from the date of interception of such vehicle without fine.", the words "In such case, the tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of twenty-five per centum of the amount of tax :" shall be substituted;(2)to clause (d), the following proviso shall be added: -"Provided that the tax for a period of not less than seven days but not more than thirty days as may be required by the owner, shall be realised after the date of interception of such vehicle so as to allow the owner to take the vehicle out of the State.".
