Section 348 in The West Bengal Motor Vehicles Rules, 1989
348. Production of certificate of insurance at the time of paying tax on motor vehicle etc.
- The owner of a motor vehicle, applying for transfer of ownership of the vehicle, or to pay tax on the vehicle, or in the case of a vehicle which is exempted from payment of tax applying for exemption token, shall forward with the application, a certificate of insurance, issued in pursuance of sub-section (4) of section 147 of the Act relating to the vehicle and comply with the requirements of Chapter XI of the Act and such application shall be valid -(a)if the application is made before the commencement of the period for which tax is tendered, on the first day of that period, or(b)if the application is made during the period for which the tax is tendered, on the date on which the application is made :Provided that the owner of the vehicle exempted under sub-section (2) of section 147 of the Act shall forward, in place of the Certificate of insurance the certificate prescribed in rule 12 of the Motor Vehicle (Third Party insurance) Rules, 1946.
