Section 2(1) in The West Bengal Additional Tax and One-Time Tax On Motor Vehicles (Amendment) Act, 2012
(1)after clause (a), the following clause shall be inserted : -'(aa) "age" means the number of completed years from the date of registration of the motor vehicle :Provided that in case of refund of life-time tax or one-time tax, as the case may be, in respect of a motor vehicle, the part of a year shall be considered as one year of age of such motor vehicle;':
