Section 6(5) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles (Amendment) Act, 2008
(5)Every owner of a battery operated motor vehicle registered under the Motor Vehicles Act, 1988 (59 of 1988), and every person who owns, keeps in his possession or under his control, any such battery operated motor vehicle, shall, in addition to the one-time tax payable under sub-section (1), pay a special tax at the rate specified in Part I of Schedule VI, if such battery operated motor vehicle is air-conditioned.".
