Section 180(5) in The West Bengal Motor Vehicles Rules, 1989
(5)Subject to the provisions of sub-rule (3), but notwithstanding any other provisions hereinbefore contained in this rule, -(i)the Secretary of the State Transport Authority or the Regional Transport Authority concerned, may for the purpose of celebrations in connection with the Republic Day, or Independence Day or Image Immersion Days, or the purpose of enabling any Co-operative Society or class of Co-operative Societies owning or hiring a goods vehicle for the purpose of carrying goods of the Society in the ordinary course of its business, permit any goods vehicle to be used for the carriage of persons or members of such Societies, as the case may be, and(ii)the State Government may, where it considers expedient in the public interest in respect of vehicle owned or hired by it, or by organisations or companies discharging public utility services and in respect of other vehicles to which provisions of sub-section (3) of section 66 of the Act applies, on grounds of urgent nature to be specified in the order, by general or special order, permit goods vehicles to be used for the carriage of persons for the aforesaid purposes subject to such conditions as may be specified in the order.