The West Bengal Motor Vehicles Tax Act, 1979State Act of West Bengal · Act 9 of 1979
(1) The State Government may, subject to the conditions of Power er to ules.
previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice 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.
21. The State Government, if it thinks fit so to do in the public interest, may, by notification in the Official Gazette, exempt either totally or partially any motor vehicle or class of motor vehicles from the payment of tax.