Section 4(1) in The West Bengal Motor Vehicles Tax Act, 1979
(1)The tax payable under section 3 shall be paid for the year and in advance by the person liable to pay the tax within such period as may be determined by the Taxing Officer:Provided that in the case of transport vehicles the Taxing Officer shall allow payment of tax for [* * *] [Word 'quarterly' omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] periods of three [* * *] [Word 'calender' omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991] months each in the manner as may be determined by him. Such tax shall not exceed a quarter of the tax payable for the the year. A rebate of five per cent, shall be allowed if the tax is however paid for the year in advance:[Provided further that notwithstanding anything in the foregoing provisions of this sub-section, the Taxing Officer may, in order to avoid overcrowding of taxpayers during any particular period of a year, allow payment of tax in respect of any transport vehicle or non-transport vehicle for any period, not exceeding six months at a time, as may be determined by him.] [Proviso with the 'Explanation Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.][Explanation.-] [Proviso with the 'Explanation Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] "Non-transport vehicle" shall mean a vehicle which is not a transport vehicle.
