Section 9A(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)The owner of any motor cycle in respect of which one-time tax has already been paid under this Act before or after the coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992, shall pay the annual tax on the expiry of the period for which one-time tax has already been paid, in lieu of one-time tax, under the West Bengal Motor Vehicles Tax Act, 1979.
