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State of West Bengal - Section
Section 14 in The West Bengal Motor Vehicles Tax Act, 1979
14. Recovery of tax, penalty or fine as arrear of land revenue. -
Any tax, penalty or fine may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax, penalty or fine is due or its accessories may be distrained or sold whether or not such motor vehicle or accessories are in possession or control of the person liable to pay the tax, penalty or fine.[Inserted by Act No. 14 of 2016, dated 20.1.2017.]| Section 15 substituted by W.B. Act 19 of 2003, which was earlier as under -15. Change of address to be reported.- If any person liable to pay tax under this Act ceases to reside or have his place of business at the address recorded in the declaration under section 5, he shall, within thirty days from such ceasing, report such change of address to the Taxing Officer in such manner as may be prescribed. |