WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX ON MOTOR VEHICLES ACT, 1989
(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 April, 1989.
2[In this Act] unless there is anything repugnant in the subject or context,-
2. Subs. by s. 2(1) of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25.11.1991) for figures, words and brackets "(1) in this Act".
(a) "additional tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule I;
3[(1a) "ambulance or clinic van" means an omnibus or motor vehicle adapted to be used as such of carrying patients or other medical purpose;]
3. Clause (1a) ins. by s. 2(2), ibid (with retrospective effect from 25.11.1991).
4[(1b) "autorickshaw" means a motor vehicle having thre
(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 1[under section 43 of the Motor Vehicles Act, 1988 (59 of 1988),] 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.
1. Subs. by s. 3 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective eff
Every owner of a motor vehicle as described in Schedule I and registered in any State other than West Bengal and plying in West Bengal shall pay the additional tax at the rate specified in Schedule I, notwithstanding anything contained in any inter-State Reciprocal Transport Agreement 1[under sub-section (6) of section 88 of the Motor Vehicles Act, 1988 (59 of 1988).]
1. Subs. by s. 4 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retrospective effect from 25.11.1991) for the words, figures and brackets "under sub-section (38) of section 63 of the Motor Vehicles Act, 1939."
(1) Every owner of a motor vehicle registered in West Bengal or on change of address to West Bengal, who is liable to pay additional tax under section 3, shall pay such tax at the rate specified in Schedule I, to the Taxing Officer having jurisdiction.
The additional tax leviable under section 4 shall be realised by the authority where under any law for the time being in force such authority has to countersign the permit, and in such case the tax shall be leviable for the entire duration for which the countersignature subsists.
The additional tax leviable under section 4 shall be computed on an annual basis and shall be payable to the authority concerned before the date on which the tax becomes payable, that is, the date on which the validity of the countersignature commences.
(1) Whenever a motor vehicle of any description is converted to a motor vehicle of other description referred to in Schedule I, the motor vehicle as so converted shall be subject to additional tax as leviable under this Act with effect from the date on which such conversion takes place.
(1) A one-time tax in lieu of annual tax as leviable under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979), shall be leviable on motor cycles as shown in Schedule II at the rate specified therein.
(2) With effect from the date of commencement of this Act, the owner of any motor cycle being less that fifteen years old, when applying for first registration or assignment of fresh registration mark or change of address on removal of the motor cycle from another State other than West Bengal, shall pay one-time tax as specified in Schedule II in lieu of any tax payable under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979).
(3) The owner of any motor cycle being less than fifteen years old, which is already registered in West Bengal and the tax in respect of which is being paid annually under the
(1) Notwithstanding anything contained elsewhere in this Act, the 1[owner of any motor cycle other than battery operated motor cycle,] being less than fifteen years old, when applying for first registration, or assignment of fresh registration mark, or change of address on removal of 2[such motor cycle] from a State other than the State of West Bengal, on or after the date of coming into force of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003, shall pay life-time tax as specified in Schedule III in lieu of tax payable under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979), and under this Act:
2. Section 9A subs. by s. 4, ibid (with effect from 15.9.2003),’Which was earlier ins. by s. 6 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1992 (West Ben. Act VI of 1992) (with retr
(1) The owner of any battery operated motor cycle or motor cycle combination as described in Part I of Schedule V, shall pay a lifetime tax at the rate specified therein against such motor cycle or motor cycle combination.
4. Section 9AA ins. by s. 4, ibid.
(2) If such life-time tax in respect of a battery operated motor cycle or motor cycle combination has already been paid under the provision of sub-section (1) and the said battery operated motor cycle or motor cycle combination is removed from West Bengal on change of address or on cancellation of registration, the owner of such battery operated motor cycle or motor cycle combination shall be entitled to claim refund at the rate specified in Part II of Schedule V.
(3) The life-time tax payable under sub-section (1) shall be paid for the yea
(1) A one-time tax for a period of five years, in lieu of annual tax leviable under the West Bengal Motor Vehicles Tax Act, 1979, and this Act, shall be leviable on 7[motor cars and omnibuses other than battery operated motor cars and omnibuses,] not being transport vehicles, as specified in Part I of Schedule
5. Section 9B ins. by s. 4 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1999 (West Ben. Act VIII of 1999) (with effect from 22.7.1999).
6. Subs. by s. 5(1) of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2008 (West Ben. Act XVII of 2008) for the words "motor cars, omnibuses, etc.".
7. Subs. by s. 5(2)(a), ibid for the words "motor cars and omnibuses,".
IV. registere
.-(1) A one-time tax for a period of five years shall be leviable on battery operated motor cars and omnibuses, not being transport vehicles, as described in Part I of Schedule VI, at the rates specified in the said Schedule.
5. Section 9BA ins. by s. 6, ibid.
(2) If such one-time tax in respect of a battery operated motor vehicle has already been paid under the provision of sub-section (1) and the said battery operated motor vehicle is removed from West Bengal on change of address or on cancellation of registration, the owner of such battery operated motor vehicle shall be entitled to claim refund at the rate specified in Part II of Schedule VI.
(3) The one-time tax payable under sub-section (1) shall be paid for the year for which it is due and the mode of payment shall be such as is laid do
(1) The Registered Owner of a motor vehicle as specified 2[in Schedules I, III, IV, V and VI] or the person legally in possession of such motor vehicle shall be liable to make payment of the additional tax or life-time tax or one-time tax, as the case may be, in the manner as may be prescribed by the State Government.
1. Section 10 subs. by s. 6 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2004 (West Ben. Act X of 2004) (with retrospective effect from 9.6.2004) for extisting section 10, which was earlier amended by s. 3 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1994 (West Ben. Act XLIII of 1994) and s. 5 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 1999 (West Ben. Act VIII of 1999) (with effect from 22.7.1999) and was as under;
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(1) Where in respect of any motor vehicle it is detected that the additional tax under section 3 or section 4 1[or onetime tax 2[under section 9B or section 9BA or life-time tax under section 9A or section 9AA]] is leviable but the owner of such motor vehicle has failed to make payment of such tax in accordance with the foregoing provisions of this Act the motor vehicle shall be liable to seizure by the authority detecting the default and the total tax together with the penalty under clause (b) of sub-section (2) of section 10 shall be recoverable from such owner.
1. Subs. by s. 6(1) of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003 (West Ben. Act XX of 2003) (with effect from 15.9.2003) for the words and figure "or one-time tax under section 9".
2. Subs. by s. 8 of the West Bengal Addition
(1) Upon the seizure of a motor vehicle under sub-section (1) of section 11, the officer, other than the police officer, who seizes the motor vehicle shall issue a notice upon the owner through the driver of the motor vehicle to make payment to the Taxing Officer of the area in which the motor vehicle has been seized, of the dues calculated at the rate specified in clause (b) of sub-section (2) of section 10 2[within thirty days from the date of detention of the motor vehicle under sub-section (3) of section 11 or of double the amount of the total additional tax due together with the penalty under section 10 (hereinafter referred to as the aggregate amount) within a further period of fifteen days, as the case may be.]
2. Subs. by s. 5(a), ibid, for the words "within fifteen days from the date of issue of the notice."
1[(2) Where the driv
(1) Whenever a motor vehicle is seized under this Act and is found to contain perishable commodities and the owner 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 deteriorated or perished, 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 markets nearby.
(2) Whenever a motor vehicle is seized under this Act and is found to contain non-perishable commodities and the owner does not take back the motor vehicle after making payment of the dues within one month of the demand, the said commodities shall be disposed of in the same manner and by the same authority as referred to in sub-section (6) or sub-section (7) or sub-section (8) of section 12, as the case may be.
Every owner of a motor vehicle shall be granted a receipt by the Taxing Officer, on his making payment of the additional tax or one-time tax, as the case may be, together with the penalties, if any, in the prescribed form and the fact of payment shall be endorsed on the tax token issued under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979).
No court shall release a motor vehicle seized under this Act unless the person in whose favour the motor vehicle is released, furnishes bank guarantee equivalent to one and half times the demand with an undertaking to make payment of the demand within four weeks from the date on which the vehicle is released.
(1) Every person, who is liable to pay additional tax or one-time tax in respect of a motor vehicle under this Act, shall fill up and sign a declaration in the prescribed form stating 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 additional tax or one-time tax to which he appears to be liable, upon such declaration, to pay in respect of such motor vehicle.
(2) Any person who submits a false or incorrect declaration under subsection (1) shall, on conviction, be punishable with fine which may extend to five hundred rupees.
1[(3) Where a person is liable to pay the additional tax or one-time tax under this Act as well as the tax under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979), in respect of any motor vehicle,
The Taxing Officer shall, at the time of granting a receipt for the additional tax, make an endorsement in the tax token on that behalf.
If the additional tax payable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person, before paying the additional tax, transfers the ownership of such motor vehicle or ceases to be in possession or control of such motor vehicle, the person to whom the ownership of the motor vehicle has been transferred or the person who is in possession or control of such motor vehicle, shall beliable to pay the said additional tax :
Provided that nothing contained in this section shall be deemed to affect the liability to pay the said additional tax on the person who has transferred the ownership or has ceased to be in possession or control of the motor vehicle.
Notwithstanding anything contained in the Motor Vehicles Act, 1939 (4 of 1939), if the additional tax or one-time tax due in respect of a transport vehicle is not paid within the due period, the permit shall be invalid from the date of expiry of the said period till the tax is actually realised.
Any person liable to pay additional tax or one-time tax under this Act shall not use or allow the use of any motor vehicle where he has reason to believe that the endorsement on tax token, additional tax or one-time tax receipt and permit have been forged, tampered with or fraudulently obtained.
(1) Every person who is entitled to claim refund of additional tax under sub-section (2) of section 8, or 2[lifetime tax under sub-section (2) of section 9A or sub-section (2) of section 9AA,) or 1[one-time tax under sub-section (5) of section 9B or sub-section (2) of section 9BA], shall make such claim in plain paper to the Taxing Officer concerned, and such application shall be accompanied by supporting evidence to show that certificate of registration and tax token were surrendered or that the motor vehicle was permanently removed from West Bengal on change of address or that the registration bf the vehicle was cancelled, as the case may be.
1. Section 21 subs. by s. 7 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2004 (West Ben. Act X of 2004) (with retrospective effect from 9.6.2004) for existing section 21, which was earlier subs. by s.
(1) Any person aggrieved by an order made by a Taxing Officer under this Act may prefer an appeal against such order before such authority, in such manner, within such time, and on payment of such fees, as may be prescribed.
(2) An appeal under sub-section (1) shall be heard 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 order shall be passed by the appellate authority without giving the appellant an opportunity of being heard.
Whoever contravenes any provision of this Act or of any rules or orders made thereunder shall, if no penalty is provided for such contravention, be punishable for the first offence, with fine which may extend to three hundred rupees and, for any second or subsequent offence, with fine which may extend to five hundred rupees.
The State Government may, if it considers it necessary or expedient so to do, by order exempt wholly or partly any person from any penalty imposed on him under any provision of this Act for nonpayment of additional tax or one-time tax.]
1. Section 23A ins. by s. 7 of the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 1999 (West Ben. Act VIII of 1999) (with effect from 22.7.1999).
(1) The State Government may, subject to the condition 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 by rules.
A. Motor Vehicle for carrying passenger not plying for hire
1. Motor cycle and motor cycle combination. At the rate of 25% of the annual tax payable under the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979)
2. (i) Motor cars owned by individual or At the rate of 50% of the annual tax
societies registered under the West Bengal payable under the West Bengal
Societies Registration Act, 1961 (West Ben. Motor Vehicles Tax Act, 1979 plus
Act XXVI of 1961) or any organization having Rs.1000/-.
exemption from income-tax.
(ii) Motor cars owned by others. At the rate of 50% of the annual tax payable u
(less than 15 years old)
Stage of registration Motor cycle Motor cycle combinations
(Rs.) (Rs.)
1. New upto 1 year 450 600
2. Between 1 and 2 years 420 560
3. Between 2 and 3 years 390 520
4. Between 3 and 4 years 360 480
5. Between 4 and 5 years 330 440
6. Between 5 and 6 years 300 400
7. Between 6 and 7 years 270 360
8. Between 7 and 8 years 240 320
9. Between 8 and 9 years 210 280
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(less than 15 years old)
Sl. Life-time on motor cycle Upto Above Above Above
No. 80 cc 80 cc 170 cc 250 cc
(1) (2) (3) (4) (5)
Rs. Rs. Rs. Rs.
1. New upto 1 year 1560 3125 4685 6250
2. Between 1 and 2 years 1460 2925 4375 5835
3. Between 2 and 3 years 1360 2725 4065 5420
4. Between 3 and 4 years 1260 2525 3755 5000
5. Between 4 and 5 years 1160 2325 3445 4585
6. Between 5 and 6 years 1060 2125 3135 4170
Sl. No. Description of Engine capacity One-time tax Special tax as
motor vehicles payable (Rs.) one-time tax
payable (Rs.)
(1) (2) (3) (4) (5)
1. Motor cars and (a) Engine 10550.00 4000.00
omnibuses capacity up to
owned by 900 cc
individual or
societies (b) Engine 13900.00 7500.00
registered capacity
under the West beyond 900 cc
Bengal and up to
Societies 1490
Sl. Power of battery operated motor cycle Life-time tax
No. payable (Rs.)
(1) (2) (3)
1. Power of battery operated motor cycle and motor 1560.00
cycle combination beyond 0.25 KW and up to
0.35 KW
2. Power of battery operated motor cycle and motor 3125.00
cycle combination beyond 0.35 KW and up to
0.50 KW
3. Power of battery operated motor cycle and motor 4685.00
cycle combination beyond 0.50 KW and up to
0.75 KW
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Sl. Power of battery operated motor One-time tax Special tax
No. cars and omnibuses payable as (Rs.) one-time tax
payable (Rs.)
(1) (2) (3) (4)
1. Power of battery operated motor cars and 8550.00 4000.00
omnibuses up to 2.5 KW
2. Power of battery operated motor cars and 13500.00 7500.00
omnibuses beyond 2.5 KW
Note.-A special tax at the rate specified in column (4) shall be required to be paid as one-time tax of a battery operated motor vehicle, if such battery operated motor vehicle is air-conditioned as provided in sub-section (5) of section 9
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