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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(3)(d) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012

(d)in case of vehicles purchased or registered outside the State and brought in West Bengal on change of address, and for vehicles already registered in West Bengal on which life-time tax has not been paid, value shall be the cost prevailing in West Bengal on the day the tax becomes due on similar type of vehicle in West Bengal;