Amendment status not verified — confirm the current text below against the official source.
I section 9BB of the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989 (hereinafterreferred to as the principal Act), for sub-section (1), the following sub-section shall be substituted:- "(1) The owner ofany motorcarand omnibus (with seats up to 14 and not registered as transport vehicle), other than battery operated motor vehicle, shall be liable to pay either life-time tax or one-time tax at the rate specified in Part IA or Part IAA, as the case may be, of Schedule IV, at the time of payment of tax.".