( 1) There shall be levied and collected, for the purposes of this Act, a cess to be paid by every owner of motor vehicle registered in West Bengal for carrying passengers or goods by road for hire or reward at the appropriate measure or rate as may be notified by the State Government subject to the provisions of the Schedule.
(2) The person paying the cess shall be granted a cess token io such form and containing such particulars as may be prescribed in addjtion to a receipt for the cess paid.
(3) Every person to whom cess token is delivered under sub-section (2) shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the cess is paid.
(4) The cess leviable under sub-section (1) shall be paid by every owner of a motor vehicle in such manner, at such time and at such interval as may be prescribed and different intervals. different times and different manners of payment may be prescribed for different motor vehicles or for different classes of motor vehicles:
Provided that the provisions of sub-section (3) and sub-section (4) of section 4 of the West Bengal Motor Vehicles Tax Act, 1979 shall apply mutatis mutandis to cess payable under this Act.
(5) The proceeds of the cess paid under sub-section (2) shal1 be deposited in the account of the Board by the cess authorities notified under section 3 of this Act, in such manner as may be prescribed.
( 6) Every owner of a motor vehicle on wlhich cess is leviable shall furnish a return to the prescribed authority in such form, in such manner, at such time and at such interval, as may be prescribed.
(7) The cess leviable under sub-section (]) shall be in addition to any tax or duty, by whatever name called, leviable on the motor vehicles under any other law for the time being in force in West Bengal.
3 45 of 1860.
West Ben. Acl IX of 1979.
4 Manner of claiming refund.
Power of officer or authority appoint<!d under sub-section (I) of section 3 for carrying out the object of this Act.
Interest payable on delay in payment of cess.
Penalty for non payment of eess within the specified time.
Recovery of anwunr due under this Ad.
THE KOLKATA GAZETIE, EXTRAORDINARY, MAY 5, 2010 The West Bengal Motor Transport Workers' Welfare Cess Act, 2010.
(Chapter 1/J.-lncidence and levy of cess, rate of cess and payment of cess.-Section 5.-Chapter IV.- Powers of officers, interest on cess, penalty on cess, recovery of cess.-Sections 6-9.)
5. The provision of section 13 of the West Bengal Motor Vehicles Tax Act, 1979 shall apply mutatis mutandis to the manner of claiming refund of cess under this Act.
CHAPTER IV Powers of officers, interest on ce.ss, penalty on cess, recovery of cess.
6. Any officer or authority of the State Government specially empowered in this behalf may-
(a) with such assistance, if any, as he or it may think fit and necessary, enter at any reasonable time any place where he or it considers it necessary to enter for carrying out the purposes of this Act, including verification of the correctness of any particulars furnished by any owner of a private carrier under section 4;
(b) do within such place anything necessary for the proper discharge of his or its duties under this Act;
(c) carry out search and seizure in the manner prescribed and require the driver of a motor vehicle on which cess is leviable to 'stop the motor vehicle and cause it to remain stationary for the purpose of satisfying himself or it that cess has been duly paid in respect of such vehicle;
(d) dispose of commodities in seized motor vehicles in such manner as may be prescribed; and
(e) exercise such other powers as may be prescribed.
7. If an owner of a motor vehicle on which cess is leviable fails to pay any amount of cess payable under section 4 within the time prescribed, such owner shall be liable to pay interest on the amount to be paid at the rate of two per cent, for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.
8. If any amount of cess payable by any owner of a motor vehicle under section 4 is not paid within the time prescribed, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after making such inquiry as it deems fit, impose on such owner a penalty not exceeding the amount of cess:
Provided that before imposing any such penalty, such owner shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under section.
9. Any amount due under this Act (including any interest or penalty) from an owner of a motor vehicle may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the amount is due under this Act or its accessories may be distrained or sold whether or not such motor vehicle or accessories are in possession or control of the person liable to pay the cess including interest or penalty.
[PART ID West Ben. Act IX of 1979.
PART IIIl Rd east' o f 111ntor vchide, ,t:izt'd llltdcr thi, Act.
Application or rhc West Bengal Motor Vehides Tax Act. 1979.
Maintenance of accounts.
Audit of Llcco111m.
Admi11is1r:11 io11 nf colle.:1io11 s.
Appeal.
Power 10 makl' rult:,.
THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 5, 2010 The West Bengal Motor Transport Workers' Welfare Cess Act, 2010.
(Chapter !V.-Powers of officers, interest on cess, penalty on cess, recovery of cess.-Sections JO, 11.-Chapter V.-Management of collections under this Act.-Sections 12-14.- Chapter Vl. Miscellaneous. - Sections 15, 16.)
10. No Court shall release a motor vehicle seized under this Act unles the person in whose favour the motor vehicle is released furnishes a bank guarantee equivalent to one and a half times of the total cess due including the amount of penalty for. non payment of such cess and also an undertaking to make payment of the same within four weeks from the date of release of the motor vehicle.
11. Failure to pay cess as may be applicable including the interest or penalty for non-payment of such cess shall be deemed to be a failure to pay tax including the amount of penalty for non-payment of such tax within the meaning of the West Bengal Motor Vehicles Tax Act, 1979, and all relevant provisions including search and seizure and penal provisions of the West Bengal Motor Vehicles Tax Act, 1979, shall be applicable mutatis mutandis unless otherwise specifically provided for in this Act.
CHAPTER V Management of collections under this Act.
12. The Board shall maintain separate and proper accounts of c9llections under this Act as part of the Board's fund and maintain other relevant records in such form.
and in such manner, as may be prescribed.
13. The accounts of collections made under this Act shall be audited in such manner as may be prescribed.
14. The Board shaJJ administer the collections under this Act and take such decisions regarding investment of such collecti.ons and utilization in schemes for motor transport workers in such manner as it considers necessary.
CHAPTER VJ Miscellaneous.