Section 5(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)In the case of a motor vehicle temporarily registered [under section 43 of the Motor Vehicles Act, 1988,] [Words substituted for the words and figures 'under section 25 of the Motor Vehicles Ac t, 1939' by W.B. Act 5 of 1992.] which is subject to additional tax under section 3, shall pay only one-twelfth of such tax payable for the year in respect of such vehicle.
