S.1 Short title, extent and commencement.

       (1) This Act may be called the Motor Vehicles Tax Act, 1979.
       (2) It extends to the whole of West Bengal.
       (3) It shall come into force on such date1 as the State Government may, by notification in the Official Gazette, appoint.
1. The Act came into force with effect from 1.6.1979 vide Notification No. 6318-WT, dated 23.5.1979.

S.2 Definitions.

       (1) In this Act, unless there is anything repugnant in the subject or context, 2[(1a) "Ambulance or clinic van" means an omnibus or motor vehicle adapted to be used as such for carrying patients or other medical purpose;]
       2. Clause (1a) ins. by s. 2(1)(a) of the West Bengal Motor Vehicles Tax (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25.11.1991).
       3[(2a) "autorickshaw" means a motor vehicle having three wheels constructed or adopted and used to carry not more than three passengers for hire or reward excluding the driver.
       3. Clause (2a) ins. by s. 2(1) of the West Bengal Motor Vehicles Tax Act (Amendment) Act, 1999 (West Ben. Act VI of 1999) (with effect from 21.7.1999).
       Explanation.-For the purposes of this clau

S.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.

S.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 vehicle the Taxing Officer shall allow payment of tax for 1[* * * *] three 2[* * *] 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 percent shall be allowed if the tax is however paid for the year in advance.
       1. The word "quarterly" omitted by s. 4(1)(a)(i) of the West Bengal Motor Vehicles Tax (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25.11.1991).
       2. The word "calendar" omitted by s. 4(1)(a)(ii), ibid (with retrospective effect from 25.11.1991).
&

S.5 Declaration by person keeping a motor vehicle for use.

       (1) Every person who is liable to pay tax in respect of a motor vehicle under this Act shall fill up and sign a declaration in the prescribed form 2[to be supplied by the Taxing Officer on payment of rupees five only,] stating truly the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the tax which he appears to be liable, by such declaration, to pay in respect of such vehicle.
       2. Ins. by s. 5, ibid.
       (2) Where a motor vehicle is altered so as to render a person liable to the payment of an additional tax under section 6, such person shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars and shall deliver such additional declaration as so filled up

S.5(a) 3[5A. Special provision regarding contract carriage.

       (1) Every person who is liable to pay under this Act tax in respect of a contract carriage plying on a specified route shall, at the time of paying the tax to the Taxing Officer, furnish a "no objection certificate" from the person with whom the registered owner of the contract carriage has entered into a hire-purchase agreement (such person being hereafter in this section referred to as the financier).
       3. Section 5A ins. by s. 2 of the West Bengal Motor Vehicles Tax (Amendment) Act, 1982 (West Ben. Act XXIV of 1982).
       (2) The provisions of 4[sub-sections (6) to (9) of section 51 of the Motor Vehicles Act, 1988,] shall apply, mutatis mutandis, to every ’no objection certificate’ from the financier.]
4. Subs. by s. 5 of the West Bengal Motor Vehicles Tax (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25

S.6 Payment of additional tax.

Where any motor vehicle in respect of which tax has been paid is altered in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the person who keeps such vehicle shall be liable to pay an additional tax of a sum which is equal to the difference between the tax already paid in respect of vehicle after its being so altered, and the registering authority shall not grant a fresh certificate of registration in respect of such vehicle as so altered until such amount of tax has been paid.

S.7 Receipt of tax.

       (1) The Taxing Officer shall grant and deliver to every person who pays to him the tax or additional tax in respect of any motor vehicle a receipt in which shall be specified such particulars as may be prescribed.
       (2) The Taxing Officer shall endorse the particulars of the tax paid in the certificate of registration of the vehicle concerned.

S.8 Token to be exhibited on motor vehicles.

       (1) The Taxing Officer shall at the time of granting a receipt for the tax deliver to the person paying the tax a token in such form and containing such particulars as may be prescribed.
       (2) Every person to whom such token is delivered shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the tax is paid.

S.9 Appeal.

       (1) Any person aggrieved by any order made by a Taxing Officer under this Act may appeal against the order to such appellate authority, in such manner, within such time and on payment of such fees as may be prescribed.
       (2) Any such appeal shall be heard and decided by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final :
       Provided that no appeal shall be decided without giving the appellant an opportunity of being heard.

S.10 Liability to pay tax by the transferee or the person in possession of a vehicle.

       If the tax payable in respect of any vehicle remains unpaid by the person liable for the payment thereof and such person before paying his tax transfers the ownership of such vehicle or ceases to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who is in possession of such vehicle, shall be liable to pay the said tax :
       Provided that nothing contained in this section shall be deemed to affect the liability to pay the said tax on the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

S.11 Liability to pay penalty for non-payment of tax in time.

       If the tax payable under section 3 has not been paid 1[within the period determined by the Taxing Officer under sub-section (1) of section 4 or within the period referred to in clause (a), or within the period as may be specified by the State Government under clause (b), of sub-section (1A) of section 4, as the case may be,] the person liable to pay such tax shall -
       1. Subs. by s. 3(a) of the West Bengal Motor Vehicles Tax (Amendment) Act, 1979 (West Ben. Act XXXIII of 1979) for the words "during the prescribed period".
       (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 2[expiry of the period determined by the Taxing Officer under sub-section (1) of section 4 or the expiry of the period referred to in clause (a), o

S.11(a) 1[11A. Power to specify 2[* * *] rate of penalty in certain cases.

       (1) Notwithstanding anything to the contrary contained in this Act, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, 3[specify the rate] of penalty for nonpayment of tax under this Act payable by -
       1. Section 11A subs. by s. 2 of the West Bengal Motor Vehicles Tax (Amendment) Act, 1983 (West Ben. Act XLVI of 1983) (with retrospective effect from 1.4.1981) for the existing section 11A, which was earlier ins. by s. 2 of the West Bengal Motor Vehicles Tax (Amendment) Act, 1980 (West Ben. Act XXV of 1980) as under :
       "11 A. Power to exempt from penalty under section 11.-The State Government, if it thinks fit so to do in the public interest, may, by notification in the Official Gazette, exempt -
       (a) The owner of any motor v

S.12 Permits to be invalid in case of non-payment of tax 2[in time].

       Notwithstanding anything contained in the 3[Motor Vehicles Act, 1988,] if the tax due in respect of a transport vehicle is not paid within 4[the period determined by the Taxing Officer under sub-section (1) of section 4 or within the period referred to in clause (a), or within the period as may be specified by the State Government under clause (b) of sub-section (1A) of section 4, as the case may be,] the permit shall be invalid from the date of expiry of 5[the period determined by the Taxing Officer under sub-section (1) of section 4 or within the period referred to in clause (a), or within the period as may be specified by the State Government under clause (b) of sub-section (1A) of section 4, as the case may be,] till the tax is actually realised.
       2. Subs. by S. 4(i) of the West Bengal Motor Vehicles Tax (Amendment) Act, 1979 (West Ben. Act XXXIII of 1979) for the words "within

S.13 Manner of claiming refund or remission.

A person claiming to be entitled to a refund or remission of tax under sub-section (3) of section 4 shall, within such time as may be prescribed, make to the Taxing Officer an application in this behalf in writing which shall be accompanied by such documents as may be prescribed.

S.14 Recovery of tax, penalty or fine as arrear of land revenue.

Any tax, penalty or fine may be recovered in the same manner as an arrear of land revenue. The motor vehicle in respect of which the tax, penalty or fine is due or its accessories may be distrained or sold whether or not such motor vehicle or accessories are in possession or control of the person liable to pay the tax, penalty or fine.

S.15 1[15. Change of address to be reported.

       If any person liable to pay tax under this Act ceases to reside or changed his place of business at the address recorded in the declaration filled up and signed under section 5, he shall within thirty days from such ceasing report his new address to the Taxing Officer in whose jurisdiction he has his new residence or place of business in such manner as may be prescribed.]
       1. Section 15 subs. by s.6 of the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Ben. Act XIX of 2003), which was earlier as under :
       "15. Change of address to be reported.-If any person liable to pay tax under this Act ceases to reside or have his place of business at the address recorded in the declaration under section 5 he shall, within thirty days from such ceasing, report such change of address to the Taxing Officer in such manner as may be prescribed."

S.16 Search and seizure.

       (1) Any officer of the State Government not below such rank as may be notified or any Police Officer not below the rank of Sub-Inspector 2[or any officer not below the rank of Motor Vehicles Inspector of the Transport Department, Government of West Bengal] or such other officers as may be prescribed may require the driver of any motor vehicle to stop the motor vehicle and cause it to remain stationary for the purpose of satisfying himself that tax has been duly paid in respect of such motor vehicle.
       2. Ins. by s. 7(1), ibid.
       (2) Any officer referred to in sub-section (1) may enter any building or place without a search warrant to inspect any motor vehicle to verify whether tax has been paid for such vehicle.
       (3) Notwithstanding anything contained elsewhere in this Act, any officer referred to

S.16(a) 1[16A. Disposal of commodities.

       (1) Whenever a motor vehicle is seized under this Act and is found to contain perishable commodities and the owner of the vehicle is not readily available or does not take back the motor vehicle after making payment of the dues by such time that the commodities do not get perished or deteriorated, the Taxing Officer within whose jurisdiction the motor vehicle has been seized shall dispose of the same by public auction after publicity in the locality and the nearby markets.
       1. Sections 16A and 16B ins. by s. 9 of the West Bengal Motor Vehicles Tax (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25.11.1991).
       (2) Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner of the motor vehicle does not take back the motor vehicle after making payment for

S.16(b) Release of motor vehicles seized under the Act.

No Court shall release a motor vehicle seized under this Act unless the person in whose favour the motor vehicle is released furnishes a bank guarantee equivalent to one and half times of the total tax due including the additional tax due under the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989 (West Ben. Act XIX of 1989), and the amount of penalty for nonpayment of such tax, and also an undertaking to make payment of the same within four weeks from the date of release of the motor vehicle.]

S.17 Restriction on use of motor vehicle in certain cases.

       Any person liable to pay tax under this Act shall not use or allow the use of any motor vehicle where he has reason to believe that 2[the tax token, tax receipt, permit etc.] have been forged, tampered or fraudulently obtained.
       2. Subs. by s. 8 of the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Ben. Act XIX of 2003) for the words "the tax taken, tax receipt and permit".

S.18 Penalties.

       (1) Any person who submits a false or incorrect declaration under section 5 shall, on conviction, be punishable with a fine which may extend to 1[one thousand rupees.]
       1. Subs. by s. 9(1) of the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Ben. Act XIX of 2003) for the words "five hundred rupees."
       (2) Any person who fails to exhibit the tax token in the manner prescribed under sub-section (2) of section 8 shall, on conviction, be punishable with a fine which may extend to 2[four hundred rupees.]
       2. Subs. by s. 9(2), ibid for the words "two hundred rupees."
       (3) Any person who wilfully fails to stop a motor vehicle when required to do so under sub-section (1) of section 16 shall, on conviction, be punishable with a fine which may extend

S.19 Trial of offences.

No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

S.20 Power to make rules.

       (1) The State Government may, subject to the conditions of previous publication, make rules for carrying out the purposes of this Act.
       (2) In particular and without prejudice to the generality of the foregoing power such rules may provide for all or any of the matters which may be, or are required to be, prescribed.

S.21 Exemption.

The State Government, if it thinks fit so to do in the public interest, may, by notification in the Official Gazette exempt either totally or partially any motor vehicle or class of motor vehicles from the payment of tax.

S.22 Contribution payable to the Corporation of Calcutta.

       (1) The State Government shall pay annually to the Corporation of Calcutta the sum of four and a half lakhs of rupees being approximately the net amount of the taxes derived by the Corporation from the taxation of motor vehicles under the Calcutta Municipal Act, 1923 (Ben. Act III of 1923), for the year ending on the 31st March, 1930, to compensate the said Corporation for the future loss of revenue under this head.
       (2) The contribution fixed under sub-section (1) shall be paid in such instalments, in such manner and on such dates as the State Government may determine.

S.23 Repeal and savings.

       (1) The Bengal Motor Vehicles Tax Act, 1932 (Ben. Act I of 1932), hereby repealed.
       (2) Such repeal shall not affect -
       (a) the previous operation of the said Act or anything duly done or suffered thereunder; or
       (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
       (c) any fine, penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
       (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine,