Registered No. WB/SC-247 No. WB(Part-III)/2003/SAR-10 the °Matti aptte Extraordinary Published by Authority SRAVANA 27] MONDAY, AUGUST 18, 2003 [SAKA 1925
PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 1375-L.---I8th August, 2003.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act XX of 2003 THE WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX ON MOTOR VEHICLES (SECOND AMENDMENT) ACT, 2003. [Passed by the West Bengal Legislature.] Short title and commencement. [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 18th August, 2003.] An Act to amend the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989. WHEREAS it is expedient to amend the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003.
(2) Save as otherwise provided, it shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. West Ben. Act XIX of 1989. 2 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 [PART III The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003. (Sections 2-6.) Amendment of section 2 of West Ben. Act XIX of
1989. Amendment of section 911. Amendment of section I I.
2. In section 2 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989 (hereinafter referred to as the principal Act),—
(a) after clause (d1) the following clause shall be inserted:— '(d2) "life-time tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule III;';
(b) for clause (i) the following clause shall be substituted:— '(i) "one-time tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule IVY.
3. Section 9 of the principal Act shall be omitted.
4. For section 9A of the principal Act, the following section shall be substituted:— "Owner of 9A. (1) Notwithstanding anything contained elsewhere in this motor cycle to pay life-time Act, the owner of any motor cycle being less than fifteen years old, tax. when applying for first registration, or assignment of fresh registration mark, or change of address on removal of the motor cycle from a State other than the State of West Bengal, on or after the date of coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003, shall pay life-time tax as specified in Schedule III in lieu of tax payable under the west Ben. Act IX West Bengal Motor Vehicles Tax Act, 1979, and under this Act: of 1979.
Provided that the owner of a motor cycle registered after the 25th day of November, 1991, shall be liable to pay the difference of the rate of life-time tax payable and the one-time tax already paid, within such period as specified in Schedule III and if the difference amount is not paid within the date to be notified by the State Government, a penalty at the rate of 100 per cent. of the difference amount payable shall be charged:
Provided further the owner of that a motor cycle registered before the 25th day of November 1991, shall continue to pay the annual rate of tax as payable under the provisions of the West Bengal Motor Vehicles Tax Act, 1979.
(2) If life-time tax in respect of a motor cycle has already been paid under subsection (1) and if the said motor cycle is removed From West Bengal on change of address or on cancellation of registration, the owner of the said motor cycle shall be entitled to claim refund at the rate specified in Part II of Schedule
5. The proviso to sub-section (3) of section 9B of the principal Act shall be omitted.
6. In section 11 of the principal Act,—
(1) in sub-section (1), for the words and figure "or one-time tax under section 9", the words, figures and letters "or one-time tax under section 9B or life-time tax under section 9A" shall be substituted;
(2) in sub-section (2), for the words "the Taxing Officer or Motor Vehicles Inspector or any Officer authorized by him", the words "any officer of the Transport Department not below the rank of Motor Vehicles Inspector or any other officer as may be prescribed," shall be substituted. Omission of section 9. Substitution of new section for section 9A.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 3 Amendment of section 12. Substitution of new Schedule for Schedule I. The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003. (Sections 7, 8.)
7. In section 12 of the principal Act,—
(1) to sub-section (6), the following proviso shall be added:— "Provided that the terms and conditions in respect of auction of a motor vehicle under this section shall be specified by the State Government by order made in this behalf.".
(2) after sub-section (9), the following sub-sections shall be inserted— "(10) After seizure of the motor vehicle, it shall be kept under the custody of any police station or any other Government place or under the custody of any private custodian having capacity to accommodate adequate number of vehicles in his garage or premises.
(11) The State Government may, by notification in the Official Gazette, prescribe the terms and conditions in respect of selection and appointment of private custodians and shall also prescribe the rate of fee to be realized from the owner of the seized vehicle, for the period during which such vehicle is under custody of either police station or any other Government place or private custodian.".
8. For Schedule I to the principal Act, the following Schedule shall be substituted:— "SCHEDULE I (See sections 3 and 4.) DESCRIPTION OF MOTOR VEHICLES AND RATE OF ADDITIONAL TAX A. Motor Vehicle for carrying passenger not plying for hire.
1. Motor cycle and motor cycle combination.
2. (i) Motor cars owned by individual or societies registered under the West Bengal Societies Registration Act, 1961 or any organization having exemption from income-tax. At the rate of 25% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979. At the rate of 50% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 plus Rs. 1000/-. West Ben. Act IX of 1979. West Ben. Act XXVI of 1961.
(ii) Motor cars owned by others.
3. Omnibus registered as non-transport vehicles.
4. Omnibus registered as Private Service Vehicle or Educational Institute Bus
(i) Seating capacity upto 35
(ii) Seating capacity above 35 At the rate of 50% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 plus Rs. 1000/-. At the rate of 50% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 plus Rs. 1000/-. Rs. 3000/-. Rs. 6000/-. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 [PALO III The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003. (Section 8.) B. Vehicles for carrying passengers for hire or reward.
1. Ordinary Stage Carriages and Special Stage Carriages (Mini Bus) plying with permits issued by STA or any RTA of this State
2. Express/Limited Stage Carriages plying with permit issued by STA or any RTA of this State At the rate of 10% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979. Rs. 7000/-. West Ben. Act IX of 1979.
3. Contract Carriages including those owned by motor training school:
(a) autorickshaw Rs. 400/-.
(b) meter taxi Rs. 800/-.
(c) Contract Carriages registered in this State other than autorickshaw and meter taxi:
(i) seating capacity of 6 Rs. 3000/-. including driver
(ii) seating capacity above 6 Rs. 7000/-. including driver
4. (a) All omnibuses plying under Rs. 2000/- per seat per annum or 1/52nd permanent inter-State permits, part thereof, for every week or part thereof stage carriage or contract as the case may be, plus Rs. 1000/-. carriage or under tourist permit or under temporary stage inter- State permit in specified routes and plying in West Bengal in respect of which permits have been issued by the Regional Transport Authority of a State, other than the State of West Bengal.
(b) All omnibuses plying under Rs. 30/- per seatp/us Rs. 1000/- for every inter-State permits, temporary or entry of the omnibus into the State of special permit and entering West West Bengal. Bengal for casual trips in respect of which permits have been issued by the Regional Transport Authority or the State, other than the State of West Bengal.
(c) Omnibuses registered in any Rs. 5000/- per seat per annum or 1/52nd State, other than West Bengal part thereof, for every week or part thereof and plying within West Bengal as the case may be, plus Rs. 1000/-: as express bus, tourist bus, deluxe bus or ordinary bus, whether under a stage carriage permit or a contract carriage permit.
Provided that if the inter-State permit in respect of any omnibus referred to in items (a) and (b) of SI. No. 4, have been issued by the Regional Transport Authority or the State Transport Authority of a State with which the State of West Bengal has a reciprocal agreement, such payment of the additional tax may be condoned by the State Government.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 5 The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003. (Sections 9, 10.) C. Goods carriages and those owned by motor training schools 50 per cent. of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979. D. Trailers and Articulated trailers for carrying goods 50 per cent. of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 plus Rs. 1000/-. E. Ambulance (including Clinic Van) 40 per cent. of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979. F. Tractor, Crane, Breakdown Van, Fork-lift vehicle, Traitor filled with equipment like rig/generator/compressor, tower-wagon and tree trimming vehicles, mobile crane, audio visual van, and any other vehicle not specified elsewhere in this Schedule 50 per cent. of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 plus Rs. 1000/-.
9. Schedule II to the principal Act shall be omitted
10. For Schedule III to the principal Act, the following Schedule shall be deemed to have been substituted with effect from the 25th day of November, 1991:— Omission of Schedule II. Substitution of new Schedule for Schedule HI. West Ben. Act IX of 1979. "SCHEDULE III (See section 9A.)
PART I Life-time tax on motor cycle and motor cycle combination (less than 15 years old) SI. Life-time tax on motor cycle Upto Above Above Above No. 80 cc 80 cc 170 cc 250 cc
(1) (2) (3) (4) (5) (6) Rs. Rs. Rs. Rs. I. New upto 1 year 1560 3125 4685 6250
2. Between 1 and 2 years 1460 2925 4375 5835
3. Between 2 and 3 years 1360 2725 4065 5420
4. Between 3 and 4 years 1260 2525 3755 5000
5. Between 4 and 5 years 1160 2325 3445 4585
6. Between 5 and 6 years 1060 2125 3135 4170
7. Between 6 and 7 years 960 1925 2825 3755
8. Between 7 and 8 years 830 1675 2485 3330
9. Between 8 and 9 years 725 1475 2165 2900
10. Between 9 and 10 years 625 1250 1850 2475
11. Between 10 and 11 years 525 1050 1540 2060
12. Between 11 and 12 years 425 850 1230 1645
13. Between 12 and 13 years 325 650 920 1230
14. Between 13 and 14 years 225 450 610 815
15. More than 14 years 125 250 300 400 6 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 [PART III The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003. (Section I1.)
PART H Rate of refund for motor cycle and motor cycle combination in cases where removal or cancellation of registration takes place after registration under section 9A (less than 15 years old) Amendment of Schedule IV. Sl. Life-time tax on Upto Above Above Above No. Motor cycle 80cc 80cc 170cc 250cc
(1) (2) (3) (4) (5) (6) Rs. Rs. Rs. Rs.
1. New upto 1 year 1460 2925 4375 5835
2. Between I and 2 years 1360 2725 4065 5420
3. Between 2 and 3 years 1260 2525 3755 5000
4. Between 3 and 4 years 1160 2325 3445 4585
5. Between 4 and 5 years 1060 2125 3135 4170
6. Between 5 and 6 years 960 1925 2825 3755
7. Between 6 and 7 years 830 1675 2485 3330
8. Between 7 and 8 years 725 1475 2165 2900
9. Between 8 and 9 years 625 1250 1850 2475
10. Between 9 and 10 years 525 1050 1540 2060
11. Between 10 and 11 years 425 850 1230 1645
12. Between 11 and 12 years 325 650 920 1230
13. Between 12 and 13 years 225 450 610 815
14. After 13 years Nil Nil Nil Nil .".
11. For Part I of Schedule IV to the principal Act, the following Part shall be substituted:— "PART I One-time tax for a period of five years on motor cars and omnibuses (not being transport vehicles) 3 per cent. of the prevailing sale-price excluding sales-tax or the following rate of one-time tax, whichever is higher:— Sl. Description of Engine/Seating One-time No. motor vehicle Capacity tax payable
(1) Motor cars owned by inividual or societies registered under the West Bengal Societies Registration Act, 1961 or any organization having exemption from income-tax.
(a) Engine capacity upto 900 cc
(b) Engine capacity beyond 900 cc and upto 1490 cc. beyond 1490 cc Rs. 8550/- Rs. 9900/- West Ben. Act XXVI of 1961. Engine capacity (c) Rs. 15300/-
(2) Motor cars owned by others (a) Engine capacity Rs. 9900/- upto 900 cc
(b) Engine capacity Rs. 11250/- beyond 900 cc and upto 1490 cc
(c) Engine capacity Rs. 18000/- beyond 1490 cc
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 18, 2003 7 The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003.
(3) Omnibuses registered as non-transport vehicles (Section 11.)
(a) With seating capacity upto 8
(b) With seating capacity beyond 8 Rs. 13950/- Rs. 13950/- for 8 seats plus Rs. 1000/- for every additional seats beyond 8:
Provided that a special tax at the following rates shall be required to be paid as one-time tax in respect of a motor vehicle of the description in serials (1), (2) and
(3) above, if such motor vehicle is air-conditioned.
(i) Engine capacity upto 900 cc Rs. 4000/-
(ii) Engine capacity above 900 cc upto 1490 cc Rs. 7500/-
(iii) Engine capacity above 1490 cc Rs. 10,000/-.". By order of the Governor, A. K. BHATTACHARYA, Principal Secy. to the Govt. of West Bengal & Secy., Law Department. Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7