Section 16(3) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(3)[ Where a person is liable to pay the additional tax or one-time tax under this Act as well as the tax under the West Bengal Motor Vehicles Tax Act, 1979, in respect of any motor vehicle, he may, notwithstanding anything contained in this Act or the West Bengal Motor Vehicles Tax Act, 1979, sign a single declaration in the form prescribed under sub-section (1)] [Sub-section (3) inserted by W.B. Act 43 of 1994.].
