Section 3(3) in The West Bengal Motor Vehicles Tax Act, 1979
(3)[ Every owner of a registered motor vehicle and] [Word substituted for the words 'every person who owns or keeps In his possession or control' by W.B. Act 19 of 2003.][every dealer or manufacturer who keeps in his possession or control] [Word substituted for the words 'every person who owns or keeps In his possession or control' by W.B. Act 19 of 2003.] any motor vehicle shall, in addition to the tax payable under sub-section (1), pay a special tax at the rate specified in Part I of the Schedule, if any air-conditioning machine has been fitted in such motor vehicle.
