Section 3(1) in The West Bengal Motor Vehicles Tax (Amendment) Act, 2012
(1)in the heading "Description of Motor Vehicles and Rate of Annual Tax",(a)sub-heading "A. Vehicles for carrying passengers not plying for hire or reward :" shall be omitted;(b)item (2) and the entries relating thereto shall be omitted;(c)in item (3),-(i)clause (a) and the entries relating thereto shall be omitted;(ii)in the entry in clause (b), for the words and figures "capacity beyond 10", the words and figures ''capacity beyond 14" shall be substituted;
