Section 3(6) in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
(6)for the sub-heading "I. Special tax for different categories of air-conditioned vehicles :", the following sub-heading shall be substituted :-"I. Special tax for different categories of air-conditioned vehicles (excluding motor cars and omnibuses with seats up to 14 and not registered as transport vehicle, and Tourist Taxi, Luxury Taxi or Contract Carriages with seats upto 14;)".
