The west bengal motor transport workers' welfare cess act, 2010
west-bengal · 2010
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the W
- S. 2Section defines key terms used in the West Bengal Motor Transport Workers' Welfare Cess Act, 2010.
- S. 3(I) The State Government shall, by notification, appoint an officer or authority for a specific district or area
- S. 4Section 4 establishes a welfare cess on West Bengal motor vehicle owners for passengers or goods transport, with payment and display requirements.
- S. 5Section 5 allows refund of cess under the Act using procedures from the West Bengal Motor Vehicles Tax Act, 1979.
- S. 6Section 6 authorizes state government officers to enter, search, and seize vehicles to ensure cess compliance.
- S. 7Section 7 imposes a 2% monthly interest on unpaid cess by motor vehicle owners.
- S. 8Section 8 imposes penalties for unpaid cess, allowing for a hearing if a good reason for non-payment is presented.
- S. 9Section 9 allows recovery of dues under the Act through distraint or sale of the vehicle or its accessories.
- S. 10Section 10 mandates a court to require a bank guarantee and payment undertaking for released seized vehicles.
- S. 11Section 11 treats failure to pay the welfare cess as tax non-payment under the West Bengal Motor Vehicles Tax Act, 1979.
- S. 12Section mandates the Board to maintain separate accounts and records for collections under the Act.
- S. 13The accounts of collections made under this Act shall be audited in such manner as may be prescribed
- S. 14The Board shaJJ administer the collections under this Act and take such decisions regarding investment of such collecti
- S. 15Section 15 allows aggrieved individuals to appeal orders under the Act to an appellate authority, which must decide the appeal as quickly as possible.
- S. 16Section 16 allows the State Government to make rules for implementing the Act, subject to prior publication.
- S. 17Section 17 mandates rules made under the Act to be presented to the State Legislature for thirty days for review and potential modification.
- S. 18Section allows the State Government to exempt vehicles from welfare cess under specified conditions.
- S. 19Section 19 allows the State Government to issue orders to address difficulties in implementing the Act, subject to legislative review.