Section 12(1) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(1)Upon the seizure of a motor vehicle under sub-section (1) of section 11, the officer, other than the police officer, who seizes the motor vehicle shall issue a notice upon the owner through the driver of the motor vehicle to make payment to the Taxing Officer of the area in which the motor vehicle has been seized, of the dues calculated at the rate specified in clause (b) of sub-section (2) of section 10 [within thirty days from the date of detention of the motor vehicle under subsection (3) of section 11 or of double the amount of the total additional tax due together with the penalty under section 10 (hereinafter referred to as the aggregate amount) within a further period of fifteen days, as the case may be.] [Words substituted for the words 'within fifteen days of issue of the notice' by W.B. Act 43 of 1994.]
