Section 4(2) in The West Bengal Motor Vehicles Tax Act, 1979
(2)(a)In the case of a motor vehicle temporarily registered under section 25 of [the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'the Motor Vehicles Act. 1939.' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] only one-twelfth of the tax payable for the year shall be paid in respect of such vehicle as so registered.(b)In the case of a motor vehicle registered outside West Bengal, whether temporarily under [section 43 of the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'section 25 of the Motor Vehicles Act. 1939,' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] or otherwise, and which is used or kept for use in West Bengal temporarily, tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the tax payable for the year, per week.(c)[ In the case of a transport vehicle registered in any State other than West Bengal but plying within West Bengal without valid permit and without payment of tax payable in West Bengal under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of seventeen weeks prior to the date of interception, and such transport vehicle shall be liable to pay arrear tax at the rate specified in the Part II under the sub-heading "B. Vehicles for carrying passengers plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule, for a period of seventeen weeks from the date of every interception of the transport vehicle together with a fine of an equivalent sum :] [Clause (c) Inserted by W.B. Act 6 of 1999. w.e.f. 8.10.1990.][provided that tax for a period of not less than one week, but not more than one month shall be realized after the date of interception of such vehicle in respect of which a temporary permit is to be issued by the respective Regional Transport Authority for stay or operation of such vehicle for such a period not exceeding one month in West Bengal.] [Proviso Inserted by W.B. Act 19 of 2003.](d)[Where a vehicle, not being a transport vehicle, registered outside West Bengal, but kept in West Bengal for a temporary period, is found plying in West Bengal while continuing to have its registration outside West Bengal and without making payment of tax in West Bengal, such vehicle shall be liable to pay tax at the rate specified in Part I under the sub-heading "A. Vehicles for carrying passengers not plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule. In such case, tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of an equivalent sum, in addition to realisation of tax for a further period of one year from the date of interception of such vehicle without fine.] [Clauses (d) and (e) Inserted by W.B. Act 6 of 1999, w.e.f. 11.6.1991.](e)[ If the registered owner of a vehicle, which is registered outside West Bengal and which has been brought to West Bengal, approaches a registering authority in West Bengal for making payment of tax under this Act or for recording change of address or for assignment of new registration mark, such registered owner shall be asked to produce any convincing document regarding the arrival of the vehicle in West Bengal, failing which the duration of the arrival of such vehicle shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of more than one year and, in such case, tax shall be realised in accordance with the provisions of clause (d) together with a fine of an equivalent sum] [Clauses (d) and (e) Inserted by W.B. Act 6 of 1999, w.e.f. 11.6.1991.]:Provided that on the production of convincing document regarding the arrival of the vehicle in West Bengal, tax shall be realised from the date of arrival of the vehicle together with such fine as may be required to be paid under this Act.
