Section 3(5) in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
(5)for item (c) of the sub-heading H, the following item shall be substituted :-"(c) Light motor 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)";
