West Bengal Motor Vehicles Tax Act, 1979
No: 9 Dated: Apr, 26 1979
THE WEST BENGAL MOTOR VEHICLES TAX ACT, 1979
West Bengal Act IX of 1979
An Act to consolidate and amend the law relating to imposition and levy of tax on motor vehicles in the State of West Bengal.
Whereas it is expedient to consolidate and amend the law relating to imposition and levy of 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 Motor Vehicles Tax Act, 1979.
(2) It extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Definitions:- (1) In this Act, unless there is anything repugnant in the subject or context,—
(a) "certificate of registration" means a certificate of registration of a motor vehicle issued under the Motor Vehicles Act, 1939;
(b) "motor vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;
(c) "permit" means a permit as defined in clause (20) of section 2 of the Motor Vehicles Act, 1939;
(d) "prescribed" means prescribed by rules made under this Act;
(e) "registering authority" means the authority empowered under the Motor Vehicles Act, 1939, to register motor vehicles;
(f) "the tax" means the tax imposed under this Act;
(g) "Taxing Officer" means any person or persons or agency as the State Government may, by notification in the Official Gazette, appoint, to exercise, within such areas as may be specified in the notification, the powers conferred and to perform the duties imposed by or under this Act;
(h) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller or a tractor used solely for agricultural purposes;
(i) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle.
(2) All other words and expressions used in this Act but not defined shall have the same meanings as in the Motor Vehicles Act, 1939.
3. Imposition of tax:- (1) Every owner of a registered motor vehicle or every person who owns or keeps in his possession or control any motor vehicle shall pay tax on such vehicle at the rate specified in the Schedule.
(2) The State Government may, by notification in the Official Gazette from time to time, increase the rates of tax specified in the Schedule:
Provided that such increase shall not exceed in the aggregate fifty per cent. of the rate specified in the Schedule on the date of the commencement of this Act.
4. Tax to be paid for the whole year in advance:- (1) The tax payable under section 3 shall be paid for the year and in advance by the person liable to pay the tax within such period as may be determined by the Taxing Officer:
Provided that in the case of transport vehicles the Taxing Officer shall allow payment of tax for quarterly periods of three calendar months each in the manner as may be determined by him. Such tax shall not exceed a quarter of the tax payable for the year. A rebate of five per cent. shall be allowed in the tax is however paid for the year in advance.
(2) (a) In the case of a motor vehicle temporarily registered under section 25 of the Motor Vehicles Act, 1939, only one-twelfth of the tax payable for the year shall be paid in respect of such vehicle as so registered.
(b) 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, 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 onefiftysecond part of the tax payable for the year, per week.
(3) If a Taxing Officer is satisfied that the certificate of registration and the token delivered under section 8 on payment of the tax in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calendar month, he shall, on application under section 13, refund or remit in respect of the said vehicle one-twelfth of the tax payable for the year for every calendar month for which the said vehicle has not been used:
Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers, has not been used for any period in West Bengal by reason of its being removed and kept outside West Bengal during such period, the Taxing Officer shall not refund or remit in respect of the same vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed.
(4) Notwithstanding anything contained in sub-section (1) no person shall be liable to pay tax during any period on account of any motor vehicle in respect of which tax is payable under this Act if the tax due in respect of such vehicle for the same period has already been paid by some other person.