Registered No. WBISC-247 @he No. WBPart-III)/2024/SAR-12 3Klata &6a7efte VAISAKHA3] Extraordinary Published by Authority TUESDAY, APRIL 23, 2024 [SAKA 1946
PART III-Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 461-L.23rd April, 2024.-The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:- West Bengal Act VIII of 2024 THE WEST BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 2024.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in theKolkata Gazette, Extraordinary, of the 23rd April, 2024.]
An Act to amend the West Bengal Motor Vehicles TaxAct, 1979.
Short title and commencement.
WHEREAS it is expedient to amend theWest Bengal Motor Vehicles Tax Act, 1979, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the Legislature ofWest Bengal, as follows:-
1. ( 1) This Act may be called theWest Bengal MotorVehicles Tax (Amendment) Act, 2024.
West Ben. Act IX of 1979.
2 Amendment of section 4 of West Ben. Act IX of 1979.
THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024 The West Bengal Motor Vehicles Tax (Amendment) Act, 2024.
(Sections 2, 3.)
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In section 4 of the West Bengal Motor Vehicles Tax Act, 1979 (hereinafter referred to as the principal Act), in sub-section (1),
(1) in the first proviso, the words "A rebate of fiveper cent. shall be allowed if the tax is however paid for the year in advance" shall be omitted;
(2) after the last proviso, the following proviso shall be added:
"Provided also that in the case offollowing transport vehicles, tax is to be realised in the following manner:- [PART III Type of vehicle Three-Wheeler Passenger Vehicles, Three-Wheeler GoodsVehicles, E-rickshaws, E-carts, Tractors, Agricultural Trailers, Construction Equipment Vehicles and Light Goods Vehicles having registered laden weight up to 6,000 kgs., registered as transport vehicles.
Rate of tax Tax to be paid mandatorily in yearly mode; payment in quarterly mode shall not be admissible.
Thetax shall be liable to bepaid foraperiod not less than one year at atimeat the timeof first registration or later.
Rebate admissible
(a) A rebate @ 15% (fifteen per centum) shall be allowed ifthe tax is paid for three years in advance;
(b) A rebate @ 30% (thirty per centum) shall be allowed ifthe tax is paid for five years in advance; and
(c) Arebate@ 40% (forty per centum) shall be allowed if the tax is paid for ten years or above in advance.
Amendment of Schedule.
(3) after the last proviso so added, the following note shall be inserted:
"Note.-Forothervehicles registered as transport vehicles, theTaxing Officermay allow payment of tax for three months at such rate and in such manner as is prevailing now. Such tax shall not exceed a quarter of the tax payable for the year and a rebate option as mentioned in this section and as opted for by the vehicle owner will be admissible.".
3. In the Schedule of the principal Act, under the heading "B. Vehicle for carrying passengers plying for hire or reward:", in item (3), after serial No. (b), the following serial No. and entry relating thereto shall be added:
"(c) with seating capacity up to 5 and 1.2 per centum of the engine capacity up to 650 cc. value or Rs. 4,000/ (including quadric cycle) whichever is higher;
Note. A rebate @ 15% (fifteenper centum) shall be allowed if the tax is paid for three years in advance, a rebate @ 30% (thirty per centum) shall be allowed if the tax is paid for five years in advance and arebate @40% (fortyper centum) shall be allowed if the tax is paid for ten years or above in advance.".
By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.