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[Cites 0, Cited by 0] [Section 5(4)] [Section 5] [Entire Act]

State of West Bengal - Subsection

Section 5(4)(a) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012

(a)Where any motor car and omnibus (with seats upto 14 and not registered as transport vehicle) is registered in West Bengal and subsequently, removed from West Bengal on change of address, or where the registration of such motor vehicle is cancelled or where such motor vehicle is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after coming into force of this sub-section, the owner of such motor vehicle shall be entitled to claim refund at the rate specified in Part IC of Schedule IV.