(1) Every person, who is liable to pay additional tax or one-time tax in respect of a motor vehicle under this Act, shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the additional tax or one-time tax to which he appears to be liable, upon such declaration, to pay in respect of such motor vehicle.
(2) Any person who submits a false or incorrect declaration under sub-section (1) shall, on conviction, be punishable with fine which may extend to five hundred rupees.
17. The Taxing Officer shall, at the time of granting a receipt for the additional tax, make an endorsement in the tax token on that behalf.
Ben. Act III of 1913.
West Ben.
Act IX of
1979.
146 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
XIX of 1989.]
4 of 1939.
(Sections 18-24.)
18. If the additional tax payable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person, before paying the additional tax, transfers the ownership of such motor vehicle or ceases to be in possession or control of such motor vehicle, the person to whom the ownership of the motor vehicle has been transferred or the person who is in possession or control or such motor vehicle, shall be liable to pay the said additional tax:
Provided that nothing contained in this section shall be deemed to affect the liability to pay the said additional tax on the person who has transferred the ownership or has ceased to be in possession or control of the motor vehicle.
19. Notwithstanding anything contained to the Motor Vehicles Act, 1939, if the additional tax or one-time tax due in respect of a transport vehicle is not paid within the due period, the permit shall be invalid from the date of expiry of the said period till the tax is actually realised.
20. Any person liable to pay additional tax or one-time tax under this Act shall not use or allow the use of any motor vehicle where he has reason to believe that the endorsement on tax token, additional tax or one-time tax receipt and permit have been forged, tampered with or fraudulently obtained.
Payment of additional tax in case of transfer of ownership of motor vehicle.
Permit to be invalid.
Bar to use of motor vehicle.
21. Every person, who is entitled to claim refund under sub-section
(2) of section 8 or sub-section (6) of section 9, shall make such claim in such form and manner and before such authority as may be prescribed.