Section 4(2) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(2)after sub-section (2), the following sub-section shall be inserted :"(2a) Where any motor cycle or motor cycle combination is registered in West Bengal and subsequently, removed from West Bengal on change of address, or where the registration of any motor cycle or motor cycle combination is cancelled or where such motor cycle or motor cycle combination is destroyed or rendered permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after coming into force of this sub-section, the owner of such motor cycle or motor cycle combination shall be entitled to claim refund at the rate of five per centum for every year or part thereof of the age of the vehicle already completed on the date of removal or cancellation of registration, as the case may be, by way of reducing the rate of life-time tax mentioned in Part III of Schedule III :Provided that in case of a motor cycle or motor cycle combination is removed from West Bengal on change of address, or where the registration of any motor cycle or motor cycle combination is cancelled or where such motor cycle or motor cycle combination is destroyed or rendered. permanently incapable of being used under section 55 of the Motor Vehicles Act, 1988 (59 of 1988), after completion of fourteen years of age of such motor cycle or motor cycle combination, no refund of life-time tax shall be allowed in respect of such motor cycle or motor cycle combination.";
