Section 12(2) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(2)[ Where the driver leaves the motor vehicle, the officer who seizes the motor vehicle shall issue a notice to the owner of the motor vehicle by registered post with acknowledgement due, calling upon him to make payment of the due additional tax or the aggregate amount, as the case may be, to the Taxing Officer of the area in which the motor vehicle has been seized] [[Sub-section (2) substitute by W.B. Act 43 of 1994, which was earlier as under :'(2) Where the driver leaves the motor vehicle, the officer who seizes the motor vehicle shall issue a notice in the prescribed from to the owner of the motor vehicle by registered past with acknowledgement due, calling upon him pay the dues calculated at the rate specified in clause (b) of sub-section (2) of section 10 together with a further penalty equivalent to ten per cent. of the amount so calculated to the Taxing Officer within whose are the vehicles has been seized.']].
