(1) Every owner of a motor vehicle registered in West Bengal or on change of address to West Bengal, who is liable to pay additional tax under section 3, shall pay such tax at the rate specified in Schedule I, to the Taxing Officer having jurisdiction.
(2) In the case of a motor vehicle temporarily registered under section 25 of the Motor Vehicles Act, 1939, which is subject to additional tax under section 3, shall pay only one-twelfth of such tax payable for the year in respect of such vehicle.
(3) The additional tax payable under section 3 shall be paid for the year and in advance by the person liable to pay such tax within such period as may be determined by the Taxing Officer or by the State Government by order from time to time, provided that in the case of transport vehicles, the Taxing Officer shall allow payment of additional tax for quarterly periods of three calendar months in the manner determined by him. Such tax shall not exceed a quarter of the tax payable for the year. A rebate of five per cent. shall be allowed if the tax is paid for the year in advance.
141 Payment of additional tax by owner of a motor vehicle registered in other State and plying in West Bengal.
Payment of additional tax by motor vehicle registered in West Bengal.
The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
[West Ben. Act (Sections 6-9.)
(4) The additional tax as leviable under section 4 shall be realised by the permit issuing authority while granting the permit for areas falling within West Bengal and shall endorse the fact of having realised the due additional tax on the permit and remit the proceeds to the State Transport Authority, West Bengal, by a Bank Draft on any Nationalised Bank having its branch in Calcutta.
(5) The additional tax leviable under section 3 and section 4 shall be computed on the basis of the annual rate of tax as shown in Schedule I and such tax for any period of every week or any part thereof shall be one-fifty second of the annual additional tax.
Realisation of additional tax.
Computation of additional tax.
Payment of additional tax on conversion of motor vehicle.
One-time tax.
6. The additional tax leviable under section 4 shall be realised by the authority where under any law for the time being in force such authority has to countersign the permit, and in such case the tax shall be leviable for the entire duration for which the countersignature subsists.
7. The additional tax leviable under section 4 shall be computed on an annual basis and shall be payable to the authority concerned before the date on which the tax becomes payable, that is, the date on which the validity of the countersignature commences.