Section 3(2)(e) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

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State of West Bengal - Subsection

Section 3(2)(e) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989

(e)[ Where vehicles, not being transport vehicles registered outside West Bengal but kept for any temporary period, are found to be plying in West Bengal without paying the additional tax under this Act while continuing to have their registration outside West Bengal, such vehicles shall be liable to pay the additional tax at the rates specified under the heading "A. Motor vehicles for carrying passengers not plying for hire in Schedule I. In every such case additional tax shall be realised for a period of one year preceding the date of interception of the vehicle together with a fine of an equivalent sum, in addition to the realisation of such tax for a further period of one year from the date of interception of the vehicle without fine] [Clause (e) and (f) inserted by W.B. Act 8 of 1999 w.e.f. 11.06.1991.].

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State of West Bengal - Subsection

Section 3(2)(e) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989