Section 16 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
16. Declaration.
(1)Every person, who is liable to pay additional tax or one-time tax in respect of a motor vehicle under this Act, shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the additional tax or one-time tax to which he appears to be liable, upon such declaration, to pay in respect of such motor vehicle.(2)Any person who submits a false or incorrect declaration under subsection (1) shall, on conviction, be punishable with fine which may extend to five hundred rupees.(3)[ Where a person is liable to pay the additional tax or one-time tax under this Act as well as the tax under the West Bengal Motor Vehicles Tax Act, 1979, in respect of any motor vehicle, he may, notwithstanding anything contained in this Act or the West Bengal Motor Vehicles Tax Act, 1979, sign a single declaration in the form prescribed under sub-section (1)] [Sub-section (3) inserted by W.B. Act 43 of 1994.].
