Section 5 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles (Amendment) Act, 2008
5. Amendment of section 9B.
- In section 9B of the principal Act, -(1)in the marginal note, for the words "motor cars, omnibuses, etc.", the words "motor cars, omnibuses other than battery operated motor cars, omnibuses, etc.," shall be substituted;(2)in sub-section (1),-(a)for the words "motor cars and omnibuses,", the words "motor cars and omnibuses other than battery operated motor cars and omnibuses," shall be substituted;(b)for the words "at the rates specified in the said Schedule", the words, letters and brackets "at the rates specified in item A (for first time registration only), and in item B, of Part I of the said Schedule" shall be substituted;(3)in sub-section (2),-(a)for the words "owner of any motor vehicle,", the words 'owner of any motor vehicle other than battery operated motor vehicle," shall be substituted;(b)for the words "the motor vehicle,", the words "such motor vehicle" shall be substituted;(4)in sub-section (3), for the words "owner of any motor vehicle,", the words "owner of any motor vehicle other than battery operated motor vehicle," shall be substituted;(5)in sub-section (5), in clause (a), for the words "a motor vehicle", the words "a motor vehicle other than battery operated motor vehicle" shall be substituted;(6)in sub-section (7),-(a)for the words "dealer of motor vehicles", the words "dealer of motor vehicles other than battery operated motor vehicles" shall be substituted;(b)for the words "of motor vehicles", the words "of such motor vehicles" shall be substituted;(c)for the words "the motor vehicles", the words "such motor vehicles" shall be substituted;(7)in sub-section (8), for the words "owner of a motor vehicle,", the words "owner of a motor vehicle other than battery operated motor vehicle," shall be substituted.
