Section 4(1) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(1)after sub-section (1), the following sub-sections shall be inserted: -"(1a) The owner of any motor cycle or motor cycle combination, other than the battery operated motor cycle, registered on or after coming into force of this sub-section, shall be liable to pay life-time tax at the rate specified in Part III of Schedule III, at the time of first registration.
