Amendment status not verified — confirm the current text below against the official source.
( 1) There shall be levied and collected, for the purposes of this Act, a cess to be paid by every owner of motor vehicle registered in West Bengal for carrying passengers or goods by road for hire or reward at the appropriate measure or rate as may be notified by the State Government subject to the provisions of the Schedule. (2) The person paying the cess shall be granted a cess token io such form and containing such particulars as may be prescribed in addjtion to a receipt for the cess paid. (3) Every person to whom cess token is delivered under sub-section (2) shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the cess is paid. (4) The cess leviable under sub-section (1) shall be paid by every owner of a motor vehicle in such manner, at such time and at such interval as may be prescribed and different intervals. different times and different manners of payment may be prescribed for different motor vehicles or for different classes of motor vehicles: Provided that the provisions of sub-section (3) and sub-section (4) of section 4 of the West Bengal Motor Vehicles Tax Act, 1979 shall apply mutatis mutandis to cess payable under this Act. (5) The proceeds of the cess paid under sub-section (2) shal1 be deposited in the account of the Board by the cess authorities notified under section 3 of this Act, in such manner as may be prescribed. ( 6) Every owner of a motor vehicle on wlhich cess is leviable shall furnish a return to the prescribed authority in such form, in such manner, at such time and at such interval, as may be prescribed. (7) The cess leviable under sub-section (]) shall be in addition to any tax or duty, by whatever name called, leviable on the motor vehicles under any other law for the time being in force in West Bengal. 3 45 of 1860. West Ben. Acl IX of 1979. 4 Manner of claiming refund. Power of officer or authority appoint<!d under sub-section (I) of section 3 for carrying out the object of this Act. Interest payable on delay in payment of cess. Penalty for non- payment of eess within the specified time. Recovery of anwunr due under this Ad. THE KOLKATA GAZETIE, EXTRAORDINARY, MAY 5, 2010 The West Bengal Motor Transport Workers' Welfare Cess Act, 2010. (Chapter 1/J.-lncidence and levy of cess, rate of cess and payment of cess.-Section 5.-Chapter IV.- Powers of officers, interest on cess, penalty on cess, recovery of cess.-Sections 6-9.)