West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
No: 4 Dated: Mar, 31 1985
THE WEST BENGAL MOTOR VEHICLES (TAXATION ON GOODS AND PASSENGERS) ACT, 1985.
West Bengal Act IV of 1985
An Act to provide for the levy of a tax on goods and passengers carried in goods vehicles and stage carriages in the State of West Bengal.
Whereas it is expedient to provide for the levy of a tax on goods and passengers carried in goods vehicles and stage carriages 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 (Taxation on Goods and Passengers) Act, 1985.
(2) It extends to the whole of the State of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,-
(1) "goods" includes all kinds of movable property other than actionable claims, stock, shares or securities or personal luggage of passengers travelling in the vehicle when such luggage is not charged for or the equipments used in such vehicle;
(2) "goods vehicle" means any motor vehicle, constructed or adapted for use for the carriage of goods, or any motor vehicle not so constructed or adapted but used for the carriage of goods solely or in addition to passengers and includes a trailer when attached to such vehicle;
(3) "month" means any month reckoned according to the English Calender;
(4) "notification" means a notification published in the Official Gazette;
(5) "operator" means the owner or any person having possession or control of a goods vehicle or a stage carriage and includes any person whose name is entered in the permit granted under the Motor Vehicles Act, 1939, as the holder thereof;
(6) "passenger" means any person travelling in a stage carriage but shall not include the owner or the conductor or an employee of the operator of such carriage travelling in the bona fide discharge of his duties in connection with the vehicle;
(7) "prescribed" authority" means the authority prescribed by the State Government by notification for carrying out the purposes of this Act;
(8) "quarter" means a quarter of the English Calender year;
(9) "stage carriage" means a motor vehicle carrying or adapted to carry more than four persons excluding the driver which carries passengers for hire or reward at separate fares paid or payable by, or for, individual passengers, either for the whole journey or for stages of the journey, and includes such a carriage when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939;
(10) "State" means the State of West Bengal;
(11) "tax" means the tax referred to in section 4 and section 5;
(12) "year" means the English Calender year.
3. Taxing authorities. - (1) For carrying out the purposes of this Act, the State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) and may, by notification, appoint persons to assist him.
(2) Persons appointed under sub-section (1) to assist the prescribed authority shall exercise such powers as may be conferred, and perform such duties as may be required by oi under this Act, over such area or areas as may be specified by the State Government by notification.
(3) The powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (1) to assist him in accordance with such rules as may be prescribed.
(4) The prescribed authority and the persons appointed under sub-section (1) to assist him shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(5) Notwithstanding anything contained in sub-section (2), the prescribed authority may transfer any case or matter from any person appointed under sub-section (1) to assist him to any other person so appointed whether such person has jurisdiction over the area to which the case or matter relates or not, provided that such person is otherwise competent to deal with such case or matter in exercise of the powers or in performance of the duties referred to in sub-section (2).
(6) The State Government may, by notification, set up check-posts or create barrier or both at various places in any part of the State.