Section 4(1b) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(1b)The owner of any motor cycle or motor cycle combination, other than the battery operated motor cycle, registered in any other State and brought to West Bengal on change of address, shall, after coming into force of this sub-section, be liable to pay life-time tax at the rate specified in Part III of Schedule III, reduced by five per centum for every completed year of the age of such motor vehicle already completed or 40 per centum of the life-time tax payable, whichever is higher.";
