(1) The State Government shall pay annually to the Corporation Contribution pay able to of Calcutta the sum of four and a half lakhs of rupees being approximately the the net amount of the taxes derived by the Corporation from the taxation Corporation Ben. Act 111 of motor vehicles under the Calcutta Municipal Act, 1923, for the year of Calcutta.
of 1923. ending on the 31st March, 1930, to compensate the said Corporation for the future loss of revenue under this head.
(2) The contribution fixed under sub-section (1) shall be paid in such instalments, in such manner and on such dates as the State Government may determine.
Ben. Act 1 of 23. (1) The Bengal Motor Vehicles Tax Act, 1932, is hereby repealed. Repeal and
1932.
savings.
(2) Such repeal shall not affect—
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any fine, penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine, penalty, forfeiture or punishment may be imposed, as if this Act had not been passed.
Exemption.
91 The West Bengal Motor Vehicles Tax Act, 1979.
[West Ben. Act (The Schedule.)
(3) Subject to the provisions of sub-section (2), anything done or any action taken, including any appointment or delegation made, notification, order, instruction, or direction issued or any rule, regulation or form framed, any certificate, licence or permit granted or registration effected, under the said Act shall be deemed to have been respectively done, taken, made, issued, framed, granted and effected accordingly, unless and until superseded by anything done or any action taken under this Act.
(4) Notwithstanding anything contained in sub-section (1), any application, appeal or other proceeding made or preferred to any officer or authority under the said Act and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, or other proceeding under this Act as if this Act had been in force on the date on which such application, appeal or other proceeding was made or preferred.
THE WEST BENGAL MOTOR VEHICLES TAX ACT, 1979.
THE SCHEDULE (See section 3.)
Description of motor vehicles and rate of tax A. Vehicles for carrying passengers not plying for hire
(c) L Vehicles other than omnibuses— ( 1 ) Motor cycles kept for the personal use of owners not being companies registered under the Companies Act, 1956.
(2) Motor cycle combinations kept for the personal use of owners not being companies registered under the Companies Act, 1956. . .
(3) Motor cars kept for the personal use of owners not being companies registered under the Companies Act, 1956 and invalid carriages. . .
Rate of tax payable for the year Rs. 30 Rs. 40
(a) Rs. 20 for every 200 kg.
unladen weight or part thereof up to 600 kg.
(b) Rs. 110 plus Rs. 20 for every 200 kg. unladen weight or part thereof, above 600 kg.
up to 1,000 kg.
Rs. 150 plus Rs. 33 for every 200 kg. unladen weight or part thereof, above 1,000 kg.
up to 1,200 kg.
92 The West Bengal Motor Vehicles Tax Act, 1979.
(4) Motor cars owned by companies registered under the Companies Act, 1956 for carrying employees or other passengers.
Rate of tax payable for the year
(c) Rs. 183 plus Rs. 55 for every 200 kg. unladen weight or part thereof, above 1,200 kg.
(a) Rs. 80 for every 200 kg.
unladen weight or part thereof, up to 600 kg.
(b) Rs. 430 plus Rs. 80 for every 200 kg. unladen weight or part thereof, above 600 kg.
up to 1,000 kg.
(c) Rs. 590 plus Rs. 120 for every 200 kg. unladen weight or part thereof, above 1,000 kg. up to 1,200 kg.
(d) Rs. 710 plus Rs. 215 for every 200 kg. unladen weight or part thereof, above 1,200 kg.
Rs. 70 Rs. 95 Rs. 360 Rs. 400 for 9 plus Rs. 44 for every additional seat beyond 9 and up to 20.
Rs. 917 for 21 plus Rs. 33 for every additional seat beyond 21.
IX of 1979.]
(The Schedule.)
(5) Motor cycles owned by companies registered under the Companies Act, 1956 for carrying employees or other passengers. . .
(6) Motor cycle combinations owned by companies registered under the Companies Act, 1956 for carrying employees or other passengers. . .
IL Omnibuses with seating capacity for—
(a) Not more than 8
(b) More than 8 but not more than 20
(c) More than 20 B. Vehicles for carrying passengers not plying for hire
1. State carriages with seating capacity for—
(a) Not less than 8 but not more than 26
(b) Not less than 27 but not more than 32
(c) 33 or more Rs. 600 for 8 plus Rs. 60 for every additional seat beyond 8 and up to 26.
Rs. 1,725 for 27 plus Rs. 45 for every additional seat beyond 27 and up to 32.
Rs. 1,980 for 33 plus Rs. 30 for every additional seat beyond 33.
93 The West Bengal Motor Vehicles Tax Act, 1979.
(The Schedule.)
2. Vehicles other than stage carriages with seating capacity for- [West Ben. Act Rate of tax payable for the year.
(a) Not more than 4:
3 wheelers Rs. 200 4 wheelers Rs. 300
(b) More than 4 Rs. 360 for 5 plus Rs. 60 for every additional seat beyond 5.
C. Vehicles for transport of goods
(a) Up to 2,000 kg. registered laden weight
(h) Exceeding 2,000 kg. but not exceeding 4,000 kg. registered laden weight.
(c) Exceeding 4,000 kg. but not exceeding 6,000 kg. registered laden weight.
(d) Exceeding 6,000 kg. but not exceeding 8,000 kg. registered laden weight.
(e) Exceeding 8,000 kg. but not exceeding 10,000 kg. registered laden weight.
(f) Exceeding 10,000 kg. but not exceeding 12,000 kg.
registered laden weight.
Exceeding 12,000 kg. but not exceeding 13,000 kg.
registered laden weight.
(h) Exceeding 13,000 kg. but not exceeding 14,000 kg.
registered laden weight.
(i) Exceeding 14,000 kg. but not exceeding 15,000 kg.
registered laden weight.
(j) Exceeding 15,000 kg. registered laden weight Rs. 250 Rs. 500 Rs. 1,050 Rs. 1,450 Rs. 2,100 Rs. 2,950 Rs. 3,550 Rs. 4.000 Rs. 4,400 Rs. 4,400 puls Rs. 110 for every additional 250 kg. registered laden weight or part thereof, above 15,000 kg.
(g) D. Tractors not used solely for agricultural purposes kg. unladen weight .
500 kg. but not exceeding 2,000 kg. unladen 2,000 kg. but not exceeding 4,000 kg. unladen 4,000 kg. but not exceeding 8,000 kg. unladen Rs. 220.
Rs. 220 puls Rs.55 for every additional 250 kg. or part thereof, above 500 kg.
Rs. 550 puls Rs.66 for every additional 250 kg. or part thereof, above 2,000 kg.
Rs. 1,078 puls Rs. 220 for every additional 250 kg. or part thereof, above 4,000 kg.
(a) Up to 500
(b) Exceeding weight.
(c) Exceeding weight.
(d) Exceeding weight.
94 The West Bengal Motor Vehicles Tax Act, 1979.
IX of 1979.]
(The Schedule.)
(e) Exceeding 8,000 unladen weight E. Trailers
(a)Up to 2,000 kg. registered laden weight .
(h) Exceeding 2,000 kg. but not exceeding 4,000 kg. registered laden weight.
(e) Exceeding 4,000 kg. but not exceeding 6,000 kg. registered laden weight.
(d) Exceeding 6,000 kg but not exceeding 8,000 kg. registered laden weight.
(e) Exceeding 8,000 kg. but not exceeding 10,000 kg. registered laden weight.
(0 Exceeding 10,000 kg. but not exceeding 12,000 kg.
registered laden weight.
(g) Exceeding 12,000 kg. but not exceeding 13,000 kg.
registered laden weight.
(h) Exceeding 13,000 kg. but not exceeding 14,000 kg.
registered laden weight.
( ) Exceeding 14,000 kg. but not exceeding 15,000 kg.
registered laden weight.
(j) Exceeding 15,000 kg. registered laden weight Rs. 4,598 puts Rs. 275 for every additional 250 kg. or part thereof, above 8000 kg.
Rs. 245 Rs. 450 Rs. 700 Rs. 1,000 Rs. 1,500 Rs. 2,200 Rs. 2,700 Rs. 3,050 Rs. 3,400 Rs. 3,400 puts Rs. 86 for every additional 250 kg. registered laden weight or part thereof, above 15,000 kg.
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