Section 11A in The West Bengal Motor Vehicles Tax Act, 1979
11A. [ Power to specify] [[Section 11A first Inserted by W.B. Act 25 of 1980, then again substituted by W.B. Act 46 of 1983, w.e.f. 1.4.1981. Previous section 1 IA was as under:-
'11A. Power to exempt from penalty under section 11.- The State Government, if it thinks fit so to do in the public interest, may, by notification in the Official Gazette, exempt-(a)the owner of any motor vehicle who is authorised to operate in the State of West Bengal by virtue of a national permit granted to him under sub-section 111) of section 63 of the Motor Vehicles Act, 1939, or(b)any public carrier who is permitted to operate, subject to any rules made or deemed to have been made under the Motor Vehicles Act, 1939. in the State of West Bengal by virtue of a public carriers permit granted under section 56 of the Motor Vehicles Act, 1939,from payment of such part of the penalty under section 11 as may bespecified in the notification.'.]][* * *] [Word 'fixed' omitted by W.B. Act 13 of 1986, w.e.f. 1.4.1981.] rate of penalty in certain cases.- (1) Notwithstanding anything to the contrary contained in this Act, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette,[specify the rate] [Words substituted for the words 'specify a fixed rate' by W.B. Act 13 of 1986, w.e.f. 1.4.1981.] of penalty for non-payment of tax under this Act payable by--(a)the owner of any motor vehicle who is authorised to operate in the State of West Bengal by virtue of a national permit granted under[sub-section (12) of section 88 of the Motor Vehicles Act, 1988,] [Words, figures and brackets substituted for the words, figures and brackets 'sub-section (11) of section 63 of the Motor Vehicles Act, 1939,' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] or(b)any [goods carriage] [Words substituted for the words 'public carrier' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] who is permitted to operate, subject to any rules made or deemed to have been made under [the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'the Motor Vehicles Act, 1939,' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] in the State of West Bengal by virtue of a public carriers permit granted under [section 79] [Word and figures substituted for the word and figures 'section 56' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] of that Act.(2)The notification under sub-section (1) may specify the date from which the [* * *] [Word 'fixed' omitted by W.B. Act 13 of 1986, w.e.f. 1.4.1981.] rate of penalty shall come into force or shall be deemed to have come into force.(3)[ The State Government may, if it thinks it necessary and expedient so to do, exempt, either totally or partially, any motor vehicle from the payment of any fine imposed on such motor vehicle for non-payment of tax under this Act.] [Sub-section (3) Inserted by W.B. Act 6 of 1999.]
