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State of West Bengal - Section
Section 9 in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
9. Amendment of Schedule III
.- In Schedule III to the principal Act, after Part II, the following Part shall be inserted: -"Part III [See sub-section (2a) of section 9A]Life-time tax of newly registered motor cycle or motor cycle combination| Sl. No. | Description of motor vehicle | Engine capacity | Rate of lifetime tax |
| (1) | (2) | (3) | (4) |
| 1. | Motor cycle and motor cycle combination for first time ofregistration | (a) Up to 80 cc | 6.5% of the value of the vehicle or Rs. 1800/-, whichever ishigher; |
| (b) More than 80 cc but within 160 cc | 9% of the value of the vehicle or Rs. 3600/-, whichever ishigher; | ||
| (c) More than 160 cc | 10% of the value of the vehicle or Rs. 5800/-, whichever ishigher;". |