Section 9B(7) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(7)The State Government may require the manufacturer or the dealer of motor vehicles to furnish to it the names and addresses of the purchasers of motor vehicles and also the prices at which the motor vehicles have been sold to the purchasers with effect from such date as may be appointed by the State Government by notification published in the Official Gazette.
