Section 11(b) in The West Bengal Motor Vehicles Tax Act, 1979
(b)in case of other vehicles, pay penalty-(i)of one-quarter of the annual 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 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.](ii)one-half of the annual tax if payment is made after thirty days, but within sixty days after the 21 [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,](iii)equal to the amount of annual tax if payment is made after sixty days.
