The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XIX of 1989 
THE WEST BENGAL ADDITIONAL TAX AND 
ONE-TIME TAX ON MOTOR VEHICLES 
ACT, 1989. 
[Passed by the West Bengal Legislature.] 
[Assent of the President of India was first published in the 
Calcutta Gazette, Extraordinary, of the 16th September, 1989.] 
[16th September, 1989.] 
An Act to provide for the imposition and levy of additional tax and one-
time tax on motor vehicles in the State of West Bengal. 
WHEREAS it is necessary, in the public interest, to provide for the, 
imposition and levy of additional tax and one-time tax on motor vechicles 
in the State of West Bengal; 
It is hereby enacted in the Fortieth Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (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 day of 
April, 1989. 
Short title, 
extent and 
commence-
ment. 
2. (1) In this Act, unless there is anything repugnant in the subject Definitions. 
or context,— 
(a) "additional tax" means the tax imposed under this Act 
and leviable in respect of motor vehicles as shown in 
Schedule I; 
(b) "bus of a company" means the bus or omnibus registered 
as a private service vehicle or as a contract carriage and 
I of 1956. 	 owned by a company registered under the Companies Act, 
1956 or by any firm (proprietorship or partnership) or any 
society or any corporate body or any trust or any educational 
institution or any organisation, whether registered or not: 
Provided that a motor vehicle not registered in the name 
of any individual shall be deemed to be owned by a company, 
firm, society, corporate body, trust, educational institution 
or organisation; 
139 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben. Act 
(Section 2.) 
(c) "De luxe bus" means an omnibus as conforms to the 
specifications and standards laid down for tourist vehicles 
under the Motor Vehicles Act, 1939, not covered by any 
tourist permit (All Bengal or All India), or any other bus 
that may be specified as such by the State Government 
from time to time; 
(d) "Express bus" means an omnibus plying under a contract 
carriage permit, or under a stage-carriage permit or special 
stage carriage permit with a limited or selected number of 
stages commonly known as Express bus or Limited Service 
bus; 
(e) "motor car" means any motor vehicle other than a transport 
vehicle, omnibus, road-roller, tractor, motor-cycle or invalid 
carriage; 
(f) "motor cycle" means a motor cycle as defined in the Motor 
Vehicles Act, 1939; 
(g) "motor vehicle" means the motor vehicle as defined in the 
Motor Vehicles Act, 1939; 
(h) "omnibus" means an omnibus as defined in the Motor 
Vehicles Act, 1939; 
(i) "one-time tax" means the tax imposed under this Act and 
leviable in respect of motor vehicles as shown in Schedule 
II; 
(j) "permit" means the permit as defined in the Motor Vehicles 
Act, 1939; 
(k) "prescribed" means prescribed by rules made under this 
Act; 
(1) "Taxing Officer" means a Taxing Officer as defined in the 
West Bengal Motor Vehicles Tax Act, 1979; 
(m) "Tourist bus" means a bus or an omnibus registered or 
plying as a contract carriage and covered by a tourist permit 
under the Motor Vehicles Act, 1939 and includes a tourist 
omnibus; 
(n) "tractor" means a motor vehicle which is not itself constructed 
to carry any load (other than equipment used for the purpose 
of propulasion), but does not include a road-roller or a 
tractor used solely for agricultural purposes; 
(o) "trailer" means any vehicle drawn or intended to be drawn 
by a motor vehicle; 
(p) all other words and expressions used in this Act but not 
• defined shall have same meaning as in the Motor Vehicles 
Act, 1939. 
4 of 1939. 
West Ben. 
Act IX of 
1979. 
140 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
XIX of 1989.] 
(Sections 3-5.) 
3. (1) Every owner of a registered motor vehicle or every person, Additional 
who owns or keeps in his possession or control any motor vehicle as Tax.  
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 under section 25 of the Motor Vehicles Act, 
1939 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. 
(2) The State Government may, by notification in the Official Gazette 
from time to time, increase the rate of tax specified in Schedule I. 
(3) The State Government may exempt any motor vehicle if it thinks 
it necessary and expedient so to do, and may specially exempt any motor 
vehicle belonging to the Government of India or any State transport 
undertaking carried on by the State Government or any motor vehicle 
which is exempted from the provisions of the West Bengal Motor Vehicles 
Tax Act, 1979. 
4. 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 
4 of 1939. 
	
	 Transport Agreement under sub-section (3B) of section 63 of the Motor 
Vehicles Act, 1939. 
5. (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. 
(2) In the case of a motor vehicle temporarily registered under 
section 25 of the Motor Vehicles Act, 1939, which is subject to additional 
tax under section 3, shall pay only one-twelfth of such tax payable for the 
year in respect of such vehicle. 
(3) The additional tax payable under section 3 shall be paid for the 
year and in advance by the person liable to pay such tax within such period 
as may be determined by the Taxing Officer or by the State Government 
by order from time to time, provided that in the case of transport vehicles, 
the Taxing Officer shall allow payment of additional tax for quarterly 
periods of three calendar months in the manner determined by him. Such 
tax shall not exceed a quarter of the tax payable for the year. A rebate of 
five per cent. shall be allowed if the tax is paid for the year in advance. 
141 
Payment of 
additional 
tax by owner 
of a motor 
vehicle 
registered in 
other State 
and plying 
in West 
Bengal. 
Payment of 
additional 
tax by motor 
vehicle 
registered 
in West 
Bengal. 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben. Act 
(Sections 6-9.) 
(4) The additional tax as leviable under section 4 shall be realised by 
the permit issuing authority while granting the permit for areas falling 
within West Bengal and shall endorse the fact of having realised the due 
additional tax on the permit and remit the proceeds to the State Transport 
Authority, West Bengal, by a Bank Draft on any Nationalised Bank 
having its branch in Calcutta. 
(5) The additional tax leviable under section 3 and section 4 shall be 
computed on the basis of the annual rate of tax as shown in Schedule I and 
such tax for any period of every week or any part thereof shall be one-fifty 
second of the annual additional tax. 
Realisation 
of addi-
tional tax. 
Computation 
of addi-
tional tax. 
Payment of 
additional 
tax on 
conversion 
of motor 
vehicle. 
One-time 
tax. 
6. 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. 
7. 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. 
8. (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. 
(2) Whenever a motor vehicle ceases to be a motor vehicle of any 
description referred to in Schedule I, such portion of the additional tax shall 
be refundable on claim within fifteen days of such conversion as may seem 
to the taxing authority to be refundable, calculation being made on the 
basis of the period for which the vehicle bore the description of the motor 
vehicle referred to in Schedule Ito come within the purview of additional 
tax under this Act. 
(3) No additional tax under this Act shall be payable in respect of a 
motor vehicle for the period for which such additional tax has already been 
paid by any person. 
9. (1) A one-time tax in lieu of annual tax as leviable under the West 
Bengal Motore Vehicles Tax Act, 1979, shall be leviable on motor cycles 
as shown in Schedule II at the rate specified therein. 
West Ben. 
Act IX of 
1979. 
142 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
XIX of 1989.] 
West Ben. 
Act IX of 
1979. 
(Section 10.) 
(2) With effect from the date of commencement of this Act, the 
owner of any motor cycle being less than fifteen years old, when apply-
ing 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. 
(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 West Bengal Motor Vehicles Tax 
Act, 1979, shall, from the date of commencement of this Act, pay one-
time tax at the rate specified in Schedule II in lieu of the annual tax under 
that Act on the expiry of the period for which the annual tax under that 
Act has been paid. 
(4) The owner of any motor cycle of the description referred to in 
sub-section (2) or sub-section (3), which is more than fifteen years old, 
shall pay the annual tax, in lieu of one-time tax, under the West Bengal 
Motor Vehicles Tax Act, 1979. 
(5) The State Government may require the manufacturer or the 
dealer of motor cycles to furnish to it the names and addresses of the 
purchasers of motor cycles with effect from such date as may be 
determined by the State Government by notification published in the 
Official Gazette. 
(6) If one-time tax in respect of a motor cycle has already been paid 
under sub-section (2) or sub-section (3), and if the said motor cycle is 
removed from West Bengal on change of address or on cancellation of 
registration, the owner of such motor cycle shall be entitled to claim 
refund at the rate specified in Part II of Schedule II. 
(7) The one-time tax payable under sub-section (2) or sub-
section (3) shall be paid for the year for which it is due and in advance 
by the person liable to pay the tax within such period as may be determined 
by the Taxing Officer or the State Government by order from time 
to time. 
10. (1) The registered owner of a motor vehicles as specified in 
Schedule I or Schedule II or the person legally in possession of such 
motor vehicle shall be liable to make payment of the additional tax or 
one-time tax, as the case may be, in the manner prescribed. 
Mode of 
payment. 
143 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben. Act 
(Sections 11, 12.) 
Seizure of 
motor 
vehicle. 
Notice of 
seizure. 
(2) When the registered owner of a motor vehicle or the person legally 
in possession of a motor vehicle as aforesaid fails to make payment of the 
additional tax or one-time tax as may be due by the date on which it 
becomes payable, he shall be liable, beyond the grace period mentioned 
hereinafter in this sub-section, to make payment of the tax in the manner 
as follows:— 
(a) there shall be a grace period for fifteen days for payment of 
the additional tax or one-time tax from the date on which it 
becomes payable; 
(b) after the period as aforesaid is over, delay for every fifteen 
days or part thereof shall render the registered owner of the 
motor vehicle or the person legally in possession of the motor 
vehicle, as the case may be, liable to pay penalty at the rate of 
ten per cent. of the total amount of additional tax or one-time 
tax payable for every fifteen days' delay or part thereof. 
11. (1) Where, in respect of any motor vehicle, it is defected that the 
additional tax under section 3 or section 4 or one-time tax under section 9 
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 defecting 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. 
(2) The authority to seize any motor vehicle under sub-section (1) of 
this section shall be the Taxing Officer or the Motor Vehicles Inspector or 
any officer authorised by him, or any Executive Magistrate, or any Police 
Officer not below the rank of a Sub-Inspector of police, or any officer 
authorised by a court having jurisdiction. 
12. (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 within fifteen days from the 
date of issue of the notice. 
(2) where the driver leaves the motor vehicle, the officer who seizes 
the motor vehicle shall issue a notice in the prescribed form to the owner 
of the motor vehicle by registered post with acknowledgement due, calling 
upon him to pay the dues calculated at the rate specified in clause (b) of 
sub-section (2) of section 10 together with a further penalty equivalent to 
ten per cent. of the amount so calculated to the Taxing Officer within 
whose area the vehicle has been seized. 
144 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
XIX of 1989.] 
(Section 12.) 
(3) Where the officer who seizes the vehicle, is a Police Officer of the 
area where the vehicle has been seized, the Officer seizing the vehicle shall 
immediately send a report with all the particulars to the Taxing Officer of 
the area in which the vehicle has been seized. 
(4) Upon receipt of the report under sub-section (3), the Taxing 
Officer shall proceed in accordance with the provisions of sub-section (1) 
or sub-section (2) of this section, as the case may be. 
(5) As soon as a motor vehicle is seized in accordance with the 
provisions of seciton 11, the authority which seizes the motor vehicle shall 
issue a seizure list and bring the motor vehicle to the nearest police-station 
where the officer-in-charge, upon receipt of the report of seizure, shall 
take the motor vehicle into custody after preparation of an inventory, in 
triplicate, in the presence of the officer seizing the motor vehicle and the 
driver or the owner of the motor vehicle, if available, or, in their absence, 
in the presence of two disinterested persons of the locality as may be 
available. The officer-in-charge of the police-station, the officer who 
seized the motor vehicle, and the driver or the owner of the motor vehicle 
or the witnesses, as the case may be, shall sign the inventory and the 
officer-in-charge of the police-station shall issue one copy of the inventory 
to the officer who seized the motor vehicle and one copy to the driver or 
the owner of the motor vehicle, if available, and shall retain one copy or, 
in the absence of the driver or the owner of the motor vehicle, two copies 
and shall issue a receipt in the prescribed form. 
(6) If the owner fails to make payment of any dues within one mouth 
of the demand, the motor vehicle shall be liable to be sold in auction by the 
Taxing Officer or the District Magistrate in whose jurisdiction the vehicle 
has been seized or the Director, Public Vehicles Department, if the motor 
vehicle is seized within the jurisdiction of the Calcutta Metropolitant 
district. 
(7) If the driver leaves the motor vehicle as soon as it is seized and 
the owner is not immediately available and his address cannot be ascertained 
despite enquiry from the registering authority, the notice of demand 
together with the particulars of the motor vehicle shall be published in at 
least two newspapers having wide circulation, of which one must be in 
Bengali, specifying therein the date on which the motor vehicle shall be 
sold in auction in the event of failure of the owner to make payment of the 
dues. In such case, the date of auction shall not be earlier than three months 
from the date on which the seizure is made. 
145 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben. Act 
Disposal of 
commodi-
ties. 
Issue of 
receipt. 
Release of 
motor 
vehicle. 
Declaration. 
Endorse-
ment on tax 
token. 
(Sections 13-17.) 
(8) If in any auction under sub-section (2), the price realised falls 
short of the dues, the balance shall be recoverable from the owner of 
the motor vehicle, as if it is a public demand under the Bengal Public 
Demands Recovery Act, 1913. If the price obtained at the auction is higher 
than the dues together with the incidental cost as may be assessed by 
the officer conducting the auction, the excess shall be payable to the 
registered owner of the motor vehicle. If the owner is not available on 
notice, the amount shall remain in deposit for three years from the date on 
which it is refundable and shall thereafter be forfeited to the State. 
13. (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. 
14. 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. 
15. 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. 
16. (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 
sub-section (1) shall, on conviction, be punishable with fine which may 
extend to five hundred rupees. 
17. 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. 
Ben. Act III 
of 1913. 
West Ben. 
Act IX of 
1979. 
146 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
XIX of 1989.] 
4 of 1939. 
(Sections 18-24.) 
18. 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 or such motor 
vehicle, shall be liable 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. 
19. Notwithstanding anything contained to the Motor Vehicles Act, 
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. 
20. 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. 
Payment of 
additional 
tax in case 
of transfer of 
ownership of 
motor 
vehicle. 
Permit to be 
invalid. 
Bar to use of 
motor 
vehicle. 
21. Every person, who is entitled to claim refund under sub-section 
(2) of section 8 or sub-section (6) of section 9, shall make such claim in 
such form and manner and before such authority as may be prescribed. 
22. (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 ( I ) 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. 
23. Whoever contravenes any provision of this Act or of any rules or Penalty. 
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 subsequent offence, with fine 
which may extend to five hundred rupees. 
24. (1) The State Government may, subject to the condition of Power to 
previous publication, make rules for carrying out the purposes of this Act. make rules. 
(2) In perticular and withoutprejudice 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. 
Refund. 
Appeal. 
147 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben..At 
SCHEDULE I 
(See sections 3 and 4.) 
Description of motor vehicles and rate of additional tax 
A. Motor vehicles for carrying passengers not plying for hire: 
Description of motor vehicles 
(1) Motor cars kept for personal use andregistered in personal name. 
(2) Motor cars owned by any society, partnership firm, prpprietory-
ship firm, corporate body, whether registered or not, educational insti-
tution, organisation and trust (excluding those owned by companies 
registered under the Companies Act, 1956) for carrying employees or 
other passengers or used otherwise except for hire or reward. 
(3) Jeeps, omnibuses with seating capacity of 20 or below. 
B. Motor vehicles (for carrying passengers) plying for hire: 
Description of motor vehicles 
1. (a) De luxe Bus 
(b) Tourist Bus 
(c) Express Bus 
(d) Bus of a company 
2. Motor vehicles registered in any State other than West Bengal and 
plying within West Bengal:— 
All omnibuses under inter-State permits, temporary or permanent or 
otherwise, issued by the Regional Transport Authority or the State 
Transport Authority of a State other than the State of West Bengal, and 
plying as Express bus, Tourist bus, De luxe bus or ordinary bus, whether 
under a stage carriage permit or a contract carriage permit. 
Annual rate of addi-
tional tax 
50% of the tax which 
payable under the We: 
Bengal Motor Vehicle 
Tax Act, 1979. 
Rs. 500 
50% of the tax which 
payable under the We: 
Bengal Motor Vehicle 
Tax Act, 1979. 
Annual rate of addi-
tional tax 
Rs. 4000 
Rs. 4000 
Rs. 4000 
Rs. 4000 
Rs. 5000 per annum ( 
1/52nd part thereof fi 
every week, as the cw 
may be. 
148 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
XIX of 1989.] 
C. Motor vehicles for transport of goods: 
Description of motor vehicles 
(1) Motor vehicles registered in any State other than the State of 
West Bengal and plying within the State of West Bengal:— 
All trucks under Inter-State permits, temporary or permanent or 
otherwise, issued by the Regional Transport Authority or the State 
Transport Authority of a State other than the State of West Bengal 
and plying in West Bengal: 
(i) Truck with registered laden weight up to 15000 kilograms 
(ii) Truck with registered laden weight above 15000 kilograms 
up to 16200 kilograms 
(iii) Truck with registered laden weight above 16200 kilograms 
(including articulated trailer) 
Annual rate of addi- 
tional tax 
Rs. 1500 per annum or 
1/52nd part thereof for 
every week. 
Rs. 2000 per annum or 
1/52nd part thereof for 
every week. 
Rs. 2000 plus Rs. 500 
for every 250 kilogrames 
or part thereof per 
annum (or 1/52nd part 
thereof for every week). 
SCHEDULE II 
(See section 9.) 
PART I 
One-time tax on motor cycle and motor cycle combinations 
(less than 15 years old) 
Stage of registration Motor cycle Motor cycle combinations 
(Rs.) (Rs.) 
I. New—up to 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 
10.  Between 9 and 10 years 180 240 
11.  Between 10 and 11 years 150 200 
12.  Between 11 and 12 years 120 160 
13.  Between 12 and 13 years 90 120 
14.  Between 13 and 14 yearl 60 80 
15.  More than 14 years 45 60 
149 
The West Bengal Additional Tax and One-time Tax on Motor 
Vehicles Act, 1989. 
[West Ben. Act XIX of 1989.] 
PART II 
Rate of refund for motor cycle and motor cycle combinations in cases where 
removal or cancellation of registration takes place after registration. 
(less than 15 years old) 
Stage of registration Motor cycle Motor cycle combinations 
(Rs.) (Rs.) 
1.  Within 1 year 420 560 
2.  Between 1 and 2 years 390 520 
3.  Between 2 and 3 years 360 480 
4.  Between 3 and 4 years 330 440 
5.  Between 4 and 5 years 300 400 
6.  Between 5 and 6 years 270 360 
7.  Between 6 and 7 years 240 320 
8.  Between 7 and 8 years 210 280 
9.  Between 8 and 9 years 180 240 
10.  Between 9 and 10 years 150 200 
11.  Between 10 and 11 years 120 160 
12.  Between 11 and 12 years 90 120 
13.  Between 12 and 13 years 60 80 
14.  After 13 years Nil Nil. 
150 

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