Section 4 in The West Bengal Motor Vehicles Tax Act, 1979
4. Tax to be paid for the whole year in advance. -
(1)The tax payable under section 3 shall be paid for the year and in advance by the person liable to pay the tax within such period as may be determined by the Taxing Officer:Provided that in the case of transport vehicles the Taxing Officer shall allow payment of tax for [* * *] [Word 'quarterly' omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] periods of three [* * *] [Word 'calender' omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991] months each in the manner as may be determined by him. Such tax shall not exceed a quarter of the tax payable for the the year. A rebate of five per cent, shall be allowed if the tax is however paid for the year in advance:[Provided further that notwithstanding anything in the foregoing provisions of this sub-section, the Taxing Officer may, in order to avoid overcrowding of taxpayers during any particular period of a year, allow payment of tax in respect of any transport vehicle or non-transport vehicle for any period, not exceeding six months at a time, as may be determined by him.] [Proviso with the 'Explanation Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.][Explanation.-] [Proviso with the 'Explanation Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.] "Non-transport vehicle" shall mean a vehicle which is not a transport vehicle.(1A)[ Notwithstanding anything to the contrary contained in sub-section (1)-] [Sub-section (IA) Inserted by W.B. Act 33 of 1979.](a)where tax for any period, yearly or quarterly, as the case may be, in respect of a motor vehicle has been paid, tax for the said motor vehicle in respect of any subsequent period may be paid within fifteen days from the date on which the tax for such subsequent period becomes payable;(b)in case of earthquake, flood or any such natural calamity occurring in any part of the State, the State Government may, if it considers it necessary so to do, by order condone delay in payment of the tax and specify the period within which the tax in respect of vehicles registered in the area mentioned in the order shall become payable.(2)(a)In the case of a motor vehicle temporarily registered under section 25 of [the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'the Motor Vehicles Act. 1939.' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] only one-twelfth of the tax payable for the year shall be paid in respect of such vehicle as so registered.(b)In the case of a motor vehicle registered outside West Bengal, whether temporarily under [section 43 of the Motor Vehicles Act, 1988,] [Words and figures substituted for the words and figures 'section 25 of the Motor Vehicles Act. 1939,' by W.B. Act 6 of 1992. w.e.f. 25.11.1991.] or otherwise, and which is used or kept for use in West Bengal temporarily, tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the tax payable for the year, per week.(c)[ In the case of a transport vehicle registered in any State other than West Bengal but plying within West Bengal without valid permit and without payment of tax payable in West Bengal under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of seventeen weeks prior to the date of interception, and such transport vehicle shall be liable to pay arrear tax at the rate specified in the Part II under the sub-heading "B. Vehicles for carrying passengers plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule, for a period of seventeen weeks from the date of every interception of the transport vehicle together with a fine of an equivalent sum :] [Clause (c) Inserted by W.B. Act 6 of 1999. w.e.f. 8.10.1990.][provided that tax for a period of not less than one week, but not more than one month shall be realized after the date of interception of such vehicle in respect of which a temporary permit is to be issued by the respective Regional Transport Authority for stay or operation of such vehicle for such a period not exceeding one month in West Bengal.] [Proviso Inserted by W.B. Act 19 of 2003.](d)[Where a vehicle, not being a transport vehicle, registered outside West Bengal, but kept in West Bengal for a temporary period, is found plying in West Bengal while continuing to have its registration outside West Bengal and without making payment of tax in West Bengal, such vehicle shall be liable to pay tax at the rate specified in Part I under the sub-heading "A. Vehicles for carrying passengers not plying for hire or reward:" under the heading "Description of Motor Vehicles And Rate of Tax" in the Schedule. In such case, tax shall be realised for a period of one year preceding the date of interception of such vehicle together with a fine of an equivalent sum, in addition to realisation of tax for a further period of one year from the date of interception of such vehicle without fine.] [Clauses (d) and (e) Inserted by W.B. Act 6 of 1999, w.e.f. 11.6.1991.](e)[ If the registered owner of a vehicle, which is registered outside West Bengal and which has been brought to West Bengal, approaches a registering authority in West Bengal for making payment of tax under this Act or for recording change of address or for assignment of new registration mark, such registered owner shall be asked to produce any convincing document regarding the arrival of the vehicle in West Bengal, failing which the duration of the arrival of such vehicle shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of more than one year and, in such case, tax shall be realised in accordance with the provisions of clause (d) together with a fine of an equivalent sum] [Clauses (d) and (e) Inserted by W.B. Act 6 of 1999, w.e.f. 11.6.1991.]:Provided that on the production of convincing document regarding the arrival of the vehicle in West Bengal, tax shall be realised from the date of arrival of the vehicle together with such fine as may be required to be paid under this Act.(3)If a Taxing Officer is satisfied that the certificate of registration and the token delivered under section 8 on payment of the tax in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calender month, he shall, on application under section 13, refund or remit in respect of the said vehicle one-twelfth of the tax payable for the year for every calendar month for which the said vehicle has not been used:Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers, has not been used for any period in West Bengal by reason of its being removed and kept outside West Bengal during such period, the Taxing Officer shall not refund or remit in respect of the same vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed :[Provided further that such refund or remit for such period shall be made by the Taxing Officer under the appropriate head of account subject to the condition that provisions of rule 95 of the West Bengal Treasury Rules, Volume I, shall be followed in the matter of authorizing such refund or remit and such refund or remit shall be recorded in the Revenue Register of the Taxing Officer against the original entry of credit in the Books of Account:] [Provisos Inserted by W.B. Act 19 of 2003.][Provided also that notwithstanding anything to the contrary contained in this sub-section, the State Government may, if it thinks fit and necessary so to do, by notification in the Official Gazette, make guidelines in case of such refund or remit.] [Words Inserted by W.B. Act 19 of 2003.](4)Notwithstanding anything contained in sub-section (1) no person shall be liable to pay tax during any period on account of any motor vehicle in respect of which tax is payable under this Act if the tax due in respect of such vehicle for the same period has already been paid by some other person.
