Section 5(3) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(3)The additional tax payable under section 3 shall be paid for the year and in advance by the person liable to pay such tax within such period as may be determined by the Taxing Officer or by the State Government by order from time to time, provided that in the case of transport vehicles, the Taxing Officer shall allow payment of additional tax [for periods of three months] [Words substituted foe the words 'for quarterly periods of three calender month' by W.B. Act 5 of 1992.] in the manner determined by him. Such tax shall not exceed a quarter of the tax payable for the year. A rebate of five per cent shall be allowed if the tax is paid for the year in advance.
