Section 11(a) in The West Bengal Motor Vehicles Tax Act, 1979
(a)in the case of a transport vehicle, pay penalty-(i)of one-quarter of the tax if payment is made within thirty days after the [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of subsection (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'expiry of the prescribed period,' by W.B. Act 33 of 1979.](ii)of one-half of the tax if payment is made after thirty days, but within sixty days after the [expiry of the period determined by the Taxing Officer under sub-section of section 4 or the expiry of the period referred to in clause (a), or the expiry of the period as may be specified by the State Government under clause (b), of sub-section (IA) of section 4, as the case may be,] [Words, figures, letters and brackets substituted for the words 'expiry of the prescribed period,' by W.B. Act 33 of 1979.](iii)equal to the amount of tax if payment is made after sixty days;
