Section 10(2)(b) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(b)[ after the period as aforesaid is over, the registered owner of the motor vehicle or the person legally in possession of the motor vehicle, as the case may be, shall, for the delay for payment of additional tax or one-time tax, be liable to pay penalty at the following rate] [[Clause (b) substituted by W.B. Act 43 of 1994, which was earlier as under :