Amendment status not verified — confirm the current text below against the official source.
Any amount due under this Act (including any interest or penalty) from an owner of a motor vehicle may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the amount is due under this Act or its accessories may be distrained or sold whether or not such motor vehicle or accessories are in possession or control of the person liable to pay the cess including interest or penalty. [PART ID West Ben. Act IX of 1979. PART IIIl Rd east' of 111ntor vchide, ,t:izt'd llltdcr thi, Act. Application or rhc West Bengal Motor Vehides Tax Act. 1979. Maintenance of accounts. Audit of Llcco111m. Admi11is1r:11io11 nf colle.:1io11s. Appeal. Power 10 makl' rult:,. THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 5, 2010 The West Bengal Motor Transport Workers' Welfare Cess Act, 2010. (Chapter !V.-Powers of officers, interest on cess, penalty on cess, recovery of cess.-Sections JO, 11.-Chapter V.-Management of collections under this Act.-Sections 12-14.- Chapter Vl.- Miscellaneous.- Sections 15, 16.)