BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 1963
Act No. 04 of 1963
12th February, 1963
An Act to amend the Bengal Motor Vehicles Tax Act, 1932. Whereas it is expedient to amend the Bengal Motor Vehicles Tax Act, 1932 (West Ben. Act 1 of 1932), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirteenth Year of the Republic of India, by the Legislature of West Bengal, as follows:--
Read full ActS.1 Short title
This Act may be called the Bengal Motor Vehicles Tax (Amendment) Act, 1963.
S.2 Substitution of new section for section 2 of Ben. Act I of 1932
For section 2 of the Bengal Motor Vehicles Tax Act, 1932 (hereinafter referred to as the said Act), the following section shall be substituted, namely:--
2. 'Definitions.
In this Act, unless there is anything repugnant in the subject or contest,--
- (1) "prescribed" means prescribed by rules made under this Act;
- (2) "the tax" means the tax imposed under this Act;
- (3) "Taxing Officer" means an officer appointed under section 3;
- (4) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle used for towing disabled vehicles but does not include a road-roller;
- (5) words and expressions used, but not defined, in this Act shall have the same meaning as in the Motor Vehicles Act, 1939 (IV of 1939).'.
S.3 Amendment of section 4
In section 4 of the said Act--
- (1) in sub-section (1),--
- (2) sub-section (1a) shall be omitted;
- (3) in sub-section (2).--
- (a) for the words "who keeps a motor vehicle for use", the words "by whom a motor vehicle is used or kept for use" shall be substituted,
- (b) after the second proviso, the following proviso shall be added, namely:--
"Provided also that in the case of a motor vehicle registered outsid
S.4 Insertion of new section 4A
After section 4 of the said Act, the following section shall be inserted, namely:--
4A. "Report of registered motor vehicles brought into West Bengal from outside.
Every person who brings into Bengal any motor vehicle registered outside West Bengal whether temporarily under section 25 of the Motor Vehicles Act, 1939 (IV of 1939) or otherwise and uses or keeps for use such vehicle in West Bengal shall submit to the Taxing Officer a report thereof within such time, in such form and containing such particulars as may be prescribed.".
S.5 Substitution of new section for section 5
For section 5 of the said Act, the following section shall be substituted, namely:--
5. "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 he 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.6 Amendment of section 6
In section 6 of the said Act,--
- (1) in sub-section (1), for the words "who keeps a motor vehicle for use", the words "by whom a motor vehicle is used or kept for use" shall be substituted;
- (2) in sub-section (2), for the words "who keeps such vehicle for use", the words "by whom such vehicle is used or kept for use" shall be substituted;
- (3) sub-section" (3) shall be omitted.
S.7 Amendment of section 7
In section 7 of the said Act,--
- (1) for the words "who keeps such vehicle for use", the words "by whom such vehicle is used or kept for use" shall be substituted;
- (2) the words beginning with " ,and the registering authority shall not grant" and eliding with "such amount of tax has been paid" shall be omitted.
S.8 Insertion of new sections 9A and 9B
After section 9 of the said Act, the following sections shall be inserted, namely:--
9A. "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.
9B. Power to check and seize motor vehicles.
- (1) Any police officer in uniform or other officer of the State Government, not below such rank as may be prescribed, may--
- (a) check any motor vehicle either in its garage between the hours of sun rise and sun set or stop and check any motor vehicle plying on the
S.9 Amendment of section 12
In sub-section (2) of section 12 of the said Act,--
- (1) in clause (a), the words or trailer, shall be omitted;
- (2) after clause (a), the following clause shall be inserted, namely:--
- (aa) to prescribe the fee for the issue of duplicate tokens,;
- (3) in clause (b), after the words quarterly period, the words or a week shall be inserted;
- (4) in clause (d), the word and at the end shall be omitted;
- (5) after clause (e), the following clause shall be added, namely:--
- (f) any other matter which may be or is required to he prescribed..
S.10 Amendment of section 13
In section 13 of the said Act,--
- (1) in clause (a), for the words keeps for use, the words uses or keeps for use shall be substituted
- (2) to clause (b), the word or shall be added at the end and after that clause as so amended the following clause shall be inserted, namely:--
- (c) obstructs any officer referred to in section 9B in the exercise of his powers under that section,.
S.11 Amendment of section 16
In section 18 of the said Act,--
- (1) for the words The State Government may,, the words The State Government, if it thinks fit so to do in the public interest, may, shall be substituted;
- (2) the words motor vehicle or shall be omitted.
S.12 Substitution of new Schedule for the existing Schedule
For the Schedule to the said Act, the following Schedule shall be substituted, namely:--
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