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State carriages with seating capacity for— (a) Not less than 8 but not more than 26 (b) Not less than 27 but not more than 32 (c) 33 or more Rs. 600 for 8 plus Rs. 60 for every additional seat beyond 8 and up to 26. Rs. 1,725 for 27 plus Rs. 45 for every additional seat beyond 27 and up to 32. Rs. 1,980 for 33 plus Rs. 30 for every additional seat beyond 33. 93 The West Bengal Motor Vehicles Tax Act, 1979. (The Schedule.)