BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 1976

Act No. 22 of 1976

3rd April, 1976

An Act to amend the Bengal Motor Vehicles Tax Act, 1932. Whereas it is expedient to amend the bengal motor vehicles tax act, 1932, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-seventh Year of the Republic of India, by the Legislature of West Bengal, as follows:--

S.1 Short title and commencement

• (1) This Act may be called the Bengal Motor Vehicles Tax (Amendment) Act, 1976.
• (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

S.2 Amendment of the Schedule to Ben. Act I of 1932

In the Schedule to the Bengal Motor Vehicles Tax Act, 1932,--

• (a) under the sub-heading "A. Vehicles for carrying passengers not plying for hire", in item I, after the existing proviso, the following further proviso shall be added, namely:-- "Provided further that there shall be an additional surcharge per annum, of 30 per cent. of the aggregate of the amount of tax payable under clause (4) or clause (5) or clause (6) above and the amount of surcharge payable under the first proviso in relation to such amount of tax.";
• (b) under the sub-heading "C. Vehicles for transport of goods", after the existing proviso, the following further proviso shall be added, namely:-- "Provided further that there shall be an additional surcharge per annum of 30 per cent. of the amount payable under clause (d) or clause (e) above.";
• (c) under the sub-heading "E. Trailers",--
  • (i) after the first proviso, the following further proviso shall be inserted,