The West Bengal Motor Vehicles Tax Act, 1979State Act of West Bengal · Act 9 of 1979
(1) The Taxing Officer shall at the time of granting a receipt for the tax deliver to the person paying the tax a token in such form and containing such particulars as may be prescribed.
(2) Every person to whom such token is delivered shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the tax is paid.