Section 4 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
4. Payment of additional tax by owner of a motor vehicle registered in other State and plying in West Bengal.
- Every owner of a motor vehicle as described in Schedule I and registered in any State other than West Bengal and plying in West Bengal shall pay the additional tax at the rate specified in Schedule I, notwithstanding anything contained in any Inter-State Reciprocal Transport Agreement [under sub-section (6) of section 88 of the Motor Vehicles Act, 1988.] [Words substituted for the words and figures 'under sub-section (38) of section 63 of the Motor Vehicles Act, 1939.' by W.B. Act 5 of 1992.]
