The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989
west-bengal · 1989
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- S. 1(1) This Act may be called the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989
- S. 2(1) In this Act, unless there is anything repugnant in the subject Definitions
- S. 3Section 3 mandates additional tax on registered motor vehicles in West Bengal, with provisions for temporary use and potential exemptions.
- S. 4Section 4 mandates owners of out-of-state motor vehicles plying in West Bengal to pay additional tax as per Schedule I.
- S. 5Section 5 mandates motor vehicle owners in West Bengal to pay additional tax at specified rates, with provisions for advance payment and quarterly installments.
- S. 6Section 6 mandates the collection of additional tax for motor vehicles through the authority that countersigns the permit.
- S. 7Section 7 specifies the annual computation and payment date for additional tax on motor vehicles.
- S. 8Section 8 outlines the additional tax on motor vehicle conversions and refundable provisions for tax already paid.
- S. 9Section 9 imposes a one-time tax on motor cycles instead of the annual tax under the 1979 Act.
- S. 10Section 10 outlines the liability and penalties for late payment of additional or one-time taxes on specified motor vehicles in West Bengal.
- S. 11Section 11 allows seizure of motor vehicles for unpaid additional or one-time taxes, with recovery of total tax and penalties.
- S. 12Section 12 outlines procedures for seizing and notifying vehicle owners of dues and penalties for unpaid taxes.
- S. 13Section 13 mandates the auction of seized motor vehicles containing perishable goods if not reclaimed, and disposal of non-perishable goods if not reclaimed within a month.
- S. 14Section 14 mandates motor vehicle owners to receive a receipt from the Taxing Officer upon payment of additional or one-time tax, with payment details endorsed on the tax token.
- S. 15More than 14 years 45 60 149 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989
- S. 16Section 16 mandates motor vehicle owners to declare and pay additional or one-time taxes, with penalties for false declarations.
- S. 17Section 17 mandates the Taxing Officer to endorse the tax token when issuing a receipt for additional tax.
- S. 18Section 18 states that if additional tax on a motor vehicle is unpaid, the new owner or controller must pay it, but the original owner remains liable.
- S. 19Section 19 invalidates a transport vehicle's permit if additional or one-time tax is unpaid beyond the due period.
- S. 20Section 20 prohibits using a motor vehicle if tax documents are suspected of forgery or fraud.
- S. 21Section 21 mandates individuals eligible for refund to claim it in prescribed form and manner before specified authority.
- S. 22Section 22 allows aggrieved parties to appeal tax orders to an appellate authority, whose decision is final after hearing the appellant.
- S. 23Whoever contravenes any provision of this Act or of any rules or Penalty
- S. 24Section 24 allows the West Bengal government to make rules for implementing the Act, including provisions for refund and appeal.
- S. 1979(Section 10