Section 9A in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
9A. [ Owner of motor cycle to pay one-time tax at other rate] [Section 9A inserted by W.B. Act 5 of 1992.].
(1)Notwithstanding anything contained elsewhere in this Act, the owner of any motor cycle being less than fifteen years old, when applying for first registration or assignment of fresh registration mark or change of address on removal of the motor cycle from another State, other than West Bengal, on or after the date of coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992, shall pay one-time tax as specified in Schedule III in lieu of any tax payable under the West Bengal Motor Vehicles Tax Act, 1979, or under this Act.(2)The owner of any motor cycle in respect of which one-time tax has already been paid under this Act before or after the coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992, shall pay the annual tax on the expiry of the period for which one-time tax has already been paid, in lieu of one-time tax, under the West Bengal Motor Vehicles Tax Act, 1979.(3)If one-time tax in respect of a motor cycle has already been paid under sub-section (1) and if the said motor cycle is removed from West Bengal on change of address or on cancellation of registration, the owner of the said motor cycle shall be entitled to claim refund at the rate specified in Part II of Schedule III.
