Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, subject to the condition of Power to previous publication, make rules for carrying out the purposes of this Act. make rules. (2) In perticular and withoutprejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which may be, or are required to be, prescribed by rules. Refund. Appeal. 147 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989. [West Ben..At SCHEDULE I (See sections 3 and 4.) Description of motor vehicles and rate of additional tax A. Motor vehicles for carrying passengers not plying for hire: Description of motor vehicles (1) Motor cars kept for personal use andregistered in personal name. (2) Motor cars owned by any society, partnership firm, prpprietory- ship firm, corporate body, whether registered or not, educational insti- tution, organisation and trust (excluding those owned by companies registered under the Companies Act, 1956) for carrying employees or other passengers or used otherwise except for hire or reward. (3) Jeeps, omnibuses with seating capacity of 20 or below. B. Motor vehicles (for carrying passengers) plying for hire: Description of motor vehicles