(1) The registered owner of a motor vehicles as specified in Schedule I or Schedule II or the person legally in possession of such motor vehicle shall be liable to make payment of the additional tax or one-time tax, as the case may be, in the manner prescribed.
Mode of payment.
143 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
[West Ben. Act (Sections 11, 12.)
Seizure of motor vehicle.
Notice of seizure.
(2) When the registered owner of a motor vehicle or the person legally in possession of a motor vehicle as aforesaid fails to make payment of the additional tax or one-time tax as may be due by the date on which it becomes payable, he shall be liable, beyond the grace period mentioned hereinafter in this sub-section, to make payment of the tax in the manner as follows:—
(a) there shall be a grace period for fifteen days for payment of the additional tax or one-time tax from the date on which it becomes payable;
(b) after the period as aforesaid is over, delay for every fifteen days or part thereof shall render the registered owner of the motor vehicle or the person legally in possession of the motor vehicle, as the case may be, liable to pay penalty at the rate of ten per cent. of the total amount of additional tax or one-time tax payable for every fifteen days' delay or part thereof.