Amendment status not verified — confirm the current text below against the official source.
If the tax payable under section 3 has not been paid during the prescribed period, the person liable to pay such tax shall— (a) in the case of a transport vehicle, pay penalty— (i) of one-quarter of the tax if payment is made within thirty days after the expiry of the prescribed period, (ii) of one-half of the tax if payment is made after thirty days, but within sixty days after the expiry of the prescribed period, 88 The West Bengal Motor Vehicles Tax Act, 1979. IX of 1979.] (Sections 12-16.) (iii) equal to the amount of tax if payment is made after sixty days; (b) in case of other vehicles, pay penalty— (i) of one-quarter of the annual tax if payment is made within thirty days after the expiry of the prescribed period, (ii) one-half of the annual tax if payment is made after thirty days, but within sixty days after the expiry of the prescribed period, (iii) equal to the amount of annual tax if payment is made after sixty days. 4 of 1939.