Section 5(1) in The West Bengal Motor Vehicles Tax Act, 1979
(1)Every person who is liable to pay tax in respect of a motor vehicle under this Act shall fill up and sign a declaration in the prescribed form [to be supplied by the Taxing Officer on payment of rupees five only] [Words Inserted by W.B. Act 19 of 2003.] stating truly the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the tax which he appears to be liable, by such declaration, to pay in respect of such vehicle.
