(1) This Act may be called the West Bengal Motor Vehicles (Taxation on Goods and Passengers) Act, 1985.
(2) It extends to the whole of the State of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.
Short title, extent and commencement.
2. In this Act, unless there is anything repugnant in the subject or Definitions.
context,—
(1) "goods" includes all kinds of movable property other than actionable claims, stock, shares or securities or personal luggage of passengers travelling in the vehicle when such luggage is not charged for or the equipments used in such vehicle;
41 The West Bengal Motor Vehicles (Taxation on Goods and Passengers) Act, 1985.
[West Ben. Act Taxing authorities.
(Section 3.)
(2) "goods vehicle" means any motor vehicle, constructed or adapted for use for the carriage of goods, or any motor vehicle not so constructed or adapted but used for the carriage of goods solely or in addition to passengers and includes a trailer when attached to such vehicle;
(3) "month" means any month reckoned according to the English Calendar;
(4) "notification" means a notification published in the Official Gazette;
(5) "operator" means the owner or any person having possession or control of a goods vehicle or a stage carriage and includes any person whose name is entered in the permit granted under the Motor Vehicles Act, 1939, as the holder thereof;
(6) "passenger" means any person travelling in a stage carriage but shall not include the owner or the conductor or an employee of the operator of such carriage travelling in the bonafide discharge of his duties in connection with the vehicle;
(7) "prescribed authority" means the authority prescribed by the State Government by notification for carrying out the purposes of this Act;
(8) "quarter" means a quarter of the English Calendar year;
(9) "stage carriage" means a motor vehicle carrying or adapted to carry more than four persons excluding the driver which carries passengers for hire or reward at separate fares paid or payable by, or for, individual passengers, either for the whole journey or for stages of the journey, and includes such a carriage when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939;
( I 0) "State" means the State of West Bengal;
(11) "tax" means the tax referred to in section 4 and section 5;
(12) "year" means the English Calendar year.