BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 1972

Act No. 18 of 1972

7th July, 1972

An Act to amend the Bengal Motor Vehicles Tax Act, 1932. Whereas it is expedient to amend the Bengal Motor Vehicles Tax Act, 1932 (Ben. Act I of 1932), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-third Year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title and commencement

(2) This Act may be called the Bengal Motor Vehicles Tax (Amendment) Act, 1972.

(2) Section 3 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

S.2 Amendment of section 4 of Ben. Act I of 1932

In sub-section (3) of section 4 of the Bengal Motor Vehicles Tax Act, 1932 (hereinafter referred to as the said Act), for the words "for the year 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 in the year", the words "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" shall be, and shall be deemed always to have been, substituted.

S.3 Amendment of the Schedule

In the Schedule to the said Act,-

(i) under the sub-heading "A. Vehicles for carrying passengers not plying for hire", in item I, for clauses (3) and (4), the following clauses shall be substituted, namely:-

"(3) Motor cars kept for the personal use of owners, not being companies registered under the Companies Act, 1956, and invalid carriages.

• (a) Rs. 18 for every 200 kg. unladen weight or part thereof up to 1000 kg. plus Rs. 30 for 200 kg. unladen weight or part thereof above 1000 kg. up to 1200 kg.,
• (b) Rs. 120 plus Rs. 50 for every 200 kg. unladen weight or part thereof above 1200 kg.,
• (c) Rs. 120 plus Rs. 30 for every 200 kg. unladen weight or part, thereof above 1200 kg. in respect of invalid carriages above 1200 kg.

(4) Motor cars owned by companies registered under the Companies Act, 1956, for carrying employees or other passengers.

• (a) Rs. 36 for every 200 kg. unladen weight or part thereof up to 1000 k