Section 9(3) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(3)The owner of any motor cycle being less than fifteen years old, which is already registered in West Bengal and the tax in respect of which is being paid annually under the West Bengal Motor Vehicles Tax Act, 1979, shall, from the date of commencement of this Act, pay one-time tax at the rate specified in Schedule II in lieu of the annual tax under that Act on the expiry of the period for which the annual tax under that Act has been paid.
