Section 5(4) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(4)The additional tax as leviable under section 4 shall be realised by the permit issuing authority while granting the permit for areas falling within West Bengal and shall endorse the fact of having realised the due additional tax on the permit and remit, the proceeds to the State Transport Authority, West Bengal, by a Bank Draft on any Nationalised Bank having its branch in Calcutta.
