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State of West Bengal - Section
Section 10 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles (Amendment) Act, 2008
10. Amendment of Schedule IV.
- In Schedule IV to the principal Act, for Part I, the following Part shall be substituted : -"Part I A. One-time tax for a period of five years on motor cars and omnibuses (not being transport vehicles) for first time registration only and on motor cars and omnibuses (not being transport vehicles) for change of address or assignment of fresh registration mark on removal from any State other than West Bengal| Sl. No. | Description of motor vehicles | Engine capacity | One-time tax payable (Rs.) | Special tax as one-time tax payable (Rs.) |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Motor cars and omnibuses owned by individual or societiesregistered under the West Bengal Societies Registration Act,1961 (West Ben. Act XXVI of 1961) or any organization havingexemption from income tax | (a) Engine capacity up to 900 cc | 10550.00 | 4000.00 |
| (b) Engine capacity beyond 900 cc and up to 1490 cc | 13900.00 | 7500.00 | ||
| (c) Engine capacity beyond 1490 cc and up to 2000 cc | 21800.00 | 10000.00 | ||
| (d) Engine capacity beyond 2000 cc and up to 2500 cc | 28000.00 | 12500.00 | ||
| (e) Engine capacity beyond 2500 cc | 30000.00 | 15000.00 | ||
| 2. | Motor cars and omnibuses owned by others | (a) Engine capacity up to 900 cc | 11900.00 | 4000.00 |
| (b) Engine capacity beyond 900 cc and up to 1490 cc | 15250.00 | 7500.00 | ||
| (c) Engine capacity beyond 1490 cc and up to 2000 cc | 24500.00 | 10000.00 | ||
| (d) Engine capacity beyond 2000 cc and up to 2500 cc | 30000.00 | 12500.00 | ||
| (e) Engine capacity beyond 2500 cc | 32000.00 | 15000.00 |
| Sl. No. | Description of motor vehicles | Engine capacity | One-time tax payable (Rs.) | Special tax as one-time tax payable (Rs.) |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Motor cars and omnibuses owned by individual or societiesregistered under the West Bengal Societies Registration Act,1961 (West Bengal Act XXVI of 1961) or any organization havingexemption from income tax | (a) Engine capacity up to 900 cc | 8550.00 | 4000.00 |
| (b) Engine capacity beyond 900 cc and up to 1490 cc | 9900.00 | 7500.00 | ||
| (c) Engine capacity beyond 1490 cc and up to 2000 cc | 15300.00 | 10000.00 | ||
| (d) Engine capacity beyond 2000 cc | 20000.00 | 12500.00 | ||
| 2. | Motor cars and omnibuses owned by others | (a) Engine capacity up to 900 cc | 9900.00 | 4000.00 |
| (b) Engine capacity beyond 900cc and up to 1490 cc | 11250.00 | 7500.00 | ||
| (c) Engine capacity beyond 1490 cc and up to 2000 cc | 18000.00 | 10000.00 | ||
| (d) Engine capacity beyond 2000 cc | 22000.00 | 12500.00 |