Section 3(2)(c) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(c)[ Where transport vehicles registered in any State other than West Bengal are found to he plying within West Bengal without valid permit or without payment of additional tax payable under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as the duration for a period of seventeen weeks retrospectively from the date of interception and such transport vehicles shall be liable to pay additional tax at the rates specified in item if) of serial 2 under the heading "B. Motor Vehicles (for carrying passengers) plying for hire in Schedule I for a period of seventeen weeks retrospectively from the date of every interception of the transport vehicle together with a fine of an equivalent sum] [Clause (c) inserted by W.B. Act 8 of 1999 w.e.f. 8.10.1990.].