Amendment status not verified — confirm the current text below against the official source.
(1) Every owner of a registered motor vehicle or every person, Additional who owns or keeps in his possession or control any motor vehicle as Tax. described in Schedule I, shall pay the additional tax at the rate specified therein against such vehicle: Provided that in the case of a motor vehicle registered outside West Bengal, whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise and which is used or kept for use in West Bengal temporarily, additional tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the additional tax payable for the year. (2) The State Government may, by notification in the Official Gazette from time to time, increase the rate of tax specified in Schedule I. (3) The State Government may exempt any motor vehicle if it thinks it necessary and expedient so to do, and may specially exempt any motor vehicle belonging to the Government of India or any State transport undertaking carried on by the State Government or any motor vehicle which is exempted from the provisions of the West Bengal Motor Vehicles Tax Act, 1979.