(1) Any person aggrieved by any order made by a Taxing Officer under this Act may appeal against the order to such appellate authority, in such manner, within such time and on payment of such fees as may be prescribed.
(2) Any such appeal shall be heard and decided by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final:
Provided that no appeal shall be decided without giving the appellant an opportunity of being heard.
Liability to pay tax by the transferee or the person in possession of a vehicle.
Liability to pay penalty for nonpayment of tax in time.
10. If the tax payable in respect of any vehicle remains unpaid by any person liable for the payment thereof and such person before paying his tax transfers the ownership of such vehicle or ceases to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who is in possession of such vehicle, shall be liable to pay the said tax:
Provided that nothing contained in this section shall be deemed to affect the liability to pay the said tax on the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.
11. If the tax payable under section 3 has not been paid during the prescribed period, the person liable to pay such tax shall—
(a) in the case of a transport vehicle, pay penalty—
(i) of one-quarter of the tax if payment is made within thirty days after the expiry of the prescribed period,
(ii) of one-half of the tax if payment is made after thirty days, but within sixty days after the expiry of the prescribed period, 88 The West Bengal Motor Vehicles Tax Act, 1979.
IX of 1979.]
(Sections 12-16.)
(iii) equal to the amount of tax if payment is made after sixty days;
(b) in case of other vehicles, pay penalty—
(i) of one-quarter of the annual tax if payment is made within thirty days after the expiry of the prescribed period,
(ii) one-half of the annual tax if payment is made after thirty days, but within sixty days after the expiry of the prescribed period,
(iii) equal to the amount of annual tax if payment is made after sixty days.
4 of 1939. 12. Notwithstanding anything contained in the Motor Vehicles Act, 1939, if the tax due in respect of a transport vehicle is not paid within the prescribed period, the permit shall be invalid from the date of expiry of the prescribed period till the tax is actually realised.
13. A person claiming to be entitled to a refund or remission of tax under sub-section (3) of section 4 shall, within such time as may be prescribed, make to the Taxing Officer an application in this behalf in writing which shall be accompanied by such documents as may be prescribed.
14. Any tax, penalty or fine may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax, penalty or fine is due 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 tax, penalty or fine.
15. If any person liable to pay tax under this Act ceases to reside or have his place of business at the address recorded in the declaration under section 5 he shall, within thirty days from such ceasing, report such change of address to the Taxing Officer in such manner as may be prescribed.
Permits to be invalid in case of nonpayment of tax within prescribed period.
Manner of claiming refund or remission.
Recovery of tax, penalty or fine as arrear of land revenue.
Change of address to be reported.