West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
No: 19 Dated: Sep, 16 1989
THE WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX ON MOTOR VEHICLES ACT, 1989
West Bengal Act XIX of 1989
An Act to provide for the imposition and levy of additional tax and one-time tax on motor vehicles in the State of West Bengal.
Whereas it is necessary, in the public interest, to provide for the imposition and levy of additional tax and one-time tax on motor vehicles in the State of West Bengal;
It is hereby enacted as follows:-
1. Short title, extent and commencement. - (1) This Act may be called the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have come into force on the 1st day of April, 1989.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context. -
(a) "additional tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule I;
(b) "bus of a company" means the bus or omnibus registered as a private service vehicle or as a contract carriage and owned by a company registered under the Companies Act, 1956 or by any firm (proprietorship or partnership) or any society or any corporate body or any trust or any educational institution or, any organisation, whether registered or not:
Provided that a motor vehicle not registered in the name of any individual shall be deemed to be owned by a company, firm, society, corporate body, trust, educational institution or organisation;
(c) "De luxe bus" means an omnibus as conforms to the specifications and standards laid down for tourist vehicles under the Motor Vehicles Act, 1988, not covered by any tourist permit (All Bengal or All India), or any other bus that may be specified as such by the State Government from time to time;
(d) "Express bus" means an omnibus plying under a contract carriage permit or stage carriage permit or special stage carriage permit with a limited or selected number of stages;
(e) "motor car" means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor-cycle or invalid carriage;
(f) "motor cycle" means a motor cycle as defined in the Motor Vehicles Act, 1988;
(g) "motor vehicle" means the motor vehicle as defined in the Motor Vehicles Act, 1988;
(h) "omnibus" means an omnibus as defined in the Motor Vehicles Act, 1988;
(i) "one-time tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule II;
(j) "permit" means the permit as defined in the Motor Vehicles Act, 1988;
(k) "prescribed" means prescribed by rules made under this Act;
(I) "Taxing Officer" means a Taxing Officer as defined in the West Bengal Motor Vehicles Tax Act, 1979;
(m) "Tourist bus" means a bus or an omnibus registered or plying as a contract carriage and covered by a tourist permit under the Motor Vehicles Act, 1988 and includes a tourist omnibus;
(n) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulasion), but does not include a road-roller or a tractor used solely for agricultural purposes;
(o) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle;
(p) all other words and expressions used in this Act but not defined shall have same meaning as in the Motor Vehicles Act, 1988,
3. Additional Tax:- (1) Every owner of a registered motor vehicle or every person who owns or keeps in his possession or control any motor vehicle as described in Schedule I, shall pay the additional tax at the rate specified therein against such vehicle:
Provided that in the case of a motor vehicle registered outside West Bengal, whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise and which is used or kept for use in West Bengal temporarily, additional tax shall be payable for every week or part thereof for which the motor vehicle is so used or kept for use in West Bengal, at the rate of one-fifty second part of the additional tax payable for the year.
(2) The State Government may, by notification in the Official Gazette from time to time, increase the rate of tax specified in Schedule I.
(3) The State Government may exempt any motor vehicle if it thinks it necessary and expedient so to do, and may specially exempt any motor vehicle belonging to the Government of India or any State transport undertaking carried on by the State Government or any motor vehicle which is exempted from the provisions of the West Bengal Motor Vehicles Tax Act, 1979.