Section 2(2a)(h1) in The West Bengal Motor Vehicles Tax Act, 1979
(h1)[ "trade certificate" means the certificate issued in accordance with the provisions of the rules made under the proviso to section 39 of the Motor Vehicles Act, 1988;] [Clause (hi) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.]