(1) The State Government may, subject to the condition of Power to previous publication, make rules for carrying out the purposes of this Act. make rules.
(2) In perticular and withoutprejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which may be, or are required to be, prescribed by rules.
Refund.
Appeal.
147 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
[West Ben..At
SCHEDULE I (See sections 3 and 4.)
Description of motor vehicles and rate of additional tax A. Motor vehicles for carrying passengers not plying for hire:
Description of motor vehicles
(1) Motor cars kept for personal use andregistered in personal name.
(2) Motor cars owned by any society, partnership firm, prpprietoryship firm, corporate body, whether registered or not, educational institution, organisation and trust (excluding those owned by companies registered under the Companies Act, 1956) for carrying employees or other passengers or used otherwise except for hire or reward.
(3) Jeeps, omnibuses with seating capacity of 20 or below.
B. Motor vehicles (for carrying passengers) plying for hire:
Description of motor vehicles
1. (a) De luxe Bus
(b) Tourist Bus
(c) Express Bus
(d) Bus of a company
2. Motor vehicles registered in any State other than West Bengal and plying within West Bengal:— All omnibuses under inter-State permits, temporary or permanent or otherwise, issued by the Regional Transport Authority or the State Transport Authority of a State other than the State of West Bengal, and plying as Express bus, Tourist bus, De luxe bus or ordinary bus, whether under a stage carriage permit or a contract carriage permit.
Annual rate of additional tax 50% of the tax which payable under the We:
Bengal Motor Vehicle Tax Act, 1979.
Rs. 500 50% of the tax which payable under the We:
Bengal Motor Vehicle Tax Act, 1979.
Annual rate of additional tax Rs. 4000 Rs. 4000 Rs. 4000 Rs. 4000 Rs. 5000 per annum ( 1/52nd part thereof fi every week, as the cw may be.
148 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
XIX of 1989.]
C. Motor vehicles for transport of goods:
Description of motor vehicles
(1) Motor vehicles registered in any State other than the State of West Bengal and plying within the State of West Bengal:— All trucks under Inter-State permits, temporary or permanent or otherwise, issued by the Regional Transport Authority or the State Transport Authority of a State other than the State of West Bengal and plying in West Bengal:
(i) Truck with registered laden weight up to 15000 kilograms
(ii) Truck with registered laden weight above 15000 kilograms up to 16200 kilograms
(iii) Truck with registered laden weight above 16200 kilograms (including articulated trailer) Annual rate of additional tax Rs. 1500 per annum or 1/52nd part thereof for every week.
Rs. 2000 per annum or 1/52nd part thereof for every week.
Rs. 2000 plus Rs. 500 for every 250 kilogrames or part thereof per annum (or 1/52nd part thereof for every week).
SCHEDULE II (See section 9.)
PART I One-time tax on motor cycle and motor cycle combinations (less than 15 years old) Stage of registration Motor cycle Motor cycle combinations (Rs.) (Rs.)
I. New—up to 1 year 450 600
2. Between 1 and 2 years 420 560
3. Between 2 and 3 years 390 520
4. Between 3 and 4 years 360 480
5. Between 4 and 5 years 330 440
6. Between 5 and 6 years 300 400
7. Between 6 and 7 years 270 360
8. Between 7 and 8 years 240 320
9. Between 8 and 9 years 210 280
10. Between 9 and 10 years 180 240
11. Between 10 and 11 years 150 200
12. Between 11 and 12 years 120 160
13. Between 12 and 13 years 90 120
14. Between 13 and 14 yearl 60 80
15. More than 14 years 45 60 149 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
[West Ben. Act XIX of 1989.]
PART II Rate of refund for motor cycle and motor cycle combinations in cases where removal or cancellation of registration takes place after registration.
(less than 15 years old) Stage of registration Motor cycle Motor cycle combinations (Rs.) (Rs.)
1. Within 1 year 420 560
2. Between 1 and 2 years 390 520
3. Between 2 and 3 years 360 480
4. Between 3 and 4 years 330 440
5. Between 4 and 5 years 300 400
6. Between 5 and 6 years 270 360
7. Between 6 and 7 years 240 320
8. Between 7 and 8 years 210 280
9. Between 8 and 9 years 180 240
10. Between 9 and 10 years 150 200
11. Between 10 and 11 years 120 160
12. Between 11 and 12 years 90 120
13. Between 12 and 13 years 60 80
14. After 13 years Nil Nil.
150 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12