(1) Notwithstanding anything contained in sub-section (1) of Payment of section 4, the prescribed authority may permit an operator, in such tax at compounded circumstances, under such conditions and against such class of goods rate.
vehicles or stage carriages as may be specified by the State Government by notification,, to compound the tax payable either under sub-section (1) of section 4 or under the proviso thereto by paying, in lieu thereof, a tax at the rate fixed in this behalf for any quarter of the year in respect of the vehicles mentioned in such notification and different rates may be fixed by the State Government by such notification for different classes of goods vehicles and stage carriages:
43 The West Bengal Motor Vehicles (Taxation on Goods and Passengers) Act, 1985.
[West Ben. Act (Sections 6-9.)
Provided that the State Government shall not fix any amount of tax which exceeds two hundred and fifty rupees for a quarter in respect of any class of vehicles mentioned in the notification.
(2) Tax payable under this Act shall be paid at such point and in such manner as may be prescribed.
Verification of payment of tax and determination of tax.
Refund of tax.
Appeal and revision .
Furnishing information and maintenance of accounts.