The West Bengal Motor Vehicles Tax Act, 1979

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act IX of 1979 
THE WEST BENGAL MOTOR VEHICLES TAX 
ACT, 1979. 
[Passed by the West Bengal Legislature.] 
[Assent of the President was first published in the Calcutta Gazette, 
Extraordinary; of the 26th April, 1979.] 
[26th April, 1979.] 
An Act to consolidate and amend the law relating to imposition and levy 
of tax on motor vehicles in the State of West Bengal. 
WHEREAS it is expedient to consolidate and amend the law relating 
to imposition and levy of tax on motor vehicles in the State of West 
Bengal; 
It is hereby enacted in the Thirtieth Year of the Republic of India, 
by the Legislative of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Motor Vehicles Tax Short title, 
Act, 1979. 	 extent and 
commence- 
(2) It extends to the whole of West Bengal. 	 ment. 
(3) It shall come into force on such date as the State Government 
may, by notification in the Official Gazette, appoint. 
2. (1) In this Act, unless there is anything repugnant in the subject Definitions. 
or context,— 
(a) "certificate of registration" means a certificate of registration 
or 1939. 	 of a motor vehicle issued under the Motor Vehicles Act, 
1939; 
(b) "motor vehicle" includes a vehicle, carriage or other means 
of conveyance propelled, or which may be propelled, on a 
road by electrical or mechanical power either entirely or 
partially; 
(c) "permit" means a permit as defined in clause (20) of section 
2 of the Motor Vehicles Act, 1939; 
(d) "prescribed" means prescribed by rules made under this 
Act; 
(e) "registering authority" means the authority empowered under 
the Motor Vehicles Act, 1939, to register motor vehicles; 
85 
The West Bengal Motor Vehicles Tax Act, 1979. 
[West Ben. Act 
Imposition 
of tax. 
Tax to be 
paid for the 
whole year 
in advance. 
(Sections 3, 4.) 
(f) "the tax" means the tax imposed under this Act; 
(g) "Taxing Officer" means any person or persons or agency 
as the State Government may, by notification in the Official 
Gazette, appoint, to exercise, within such areas as may be 
specified in the notification, the powers conferred and to 
perform the duties imposed by or under this Act; 
(h) "tractor" means a motor vehicle which is not itself constructed 
to carry any load (other than equipment used for the purpose 
of propulsion), but does not include a road-roller or a tractor 
used solely for agricultural purposes; 
(i) "trailer" means any vehicle drawn or intended to be drawn 
by a motor vehicle. 
(2) All other words and expressions used in this Act but not defined 
shall have the same meanings as in the Motor Vehicles Act, 1939. 
3. (1) Every owner of a registered motor vehicle or every person 
who owns or keeps in his possession or control any motor vehicle shall 
pay tax on such vehicle at the rate specified in the Schedule. 
(2) The State Government may, by notification in the Official Gazette 
from time to time, increase the rates of tax specified in the Schedule: 
Provided that such increase shall not exceed in the aggregate fifty 
per cent. of the rate specified in the Schedule on the date of the 
commencement of this Act. 
4. (1) The tax payable under section 3 shall be paid for the year 
and in advance by the person liable to pay the tax within such period 
as may be determined by the Taxing Officer: 
Provided that in the case of transport vehicles the Taxing Officer shall 
allow payment of tax for quarterly periods of three calendar months each 
in the manner as may be 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 in the tax is however paid for the year in advance. 
(2) (a) In the case of a motor vehicle temporarily registered under 
section 25 of the Motor Vehicles Act, 1939, only one-twelfth of the tax 
payable for the year shall be paid in respect of such vehicle as so 
registered. 
(b) 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, 
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-
fiftysecond part of the tax payable for the year, per week. 
86 
The West Bengal Motor Vehicles Tax Act, 1979. 
IX of 1979.] 
(Sections 5, 6.) 
(3) If a Taxing Officer is satisfied that the certificate of registration 
and the token delivered under section 8 on payment of the tax 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, he shall, 
on application under section 13, refund or remit in respect of the said 
vehicle one-twelfth of the tax payable for the year for every calendar 
month for which the said vehicle has not been used: 
Provided that where a motor vehicle, other than a motor vehicle for 
the transport of goods or plying for hire for the carriage of passengers, 
has not been used for any period in West Bengal by reason of its being 
removed and kept outside West Bengal during such period, the Taxing 
Officer shall not refund or remit in respect of the same vehicle any 
portion of the tax for the quarterly period during which the said vehicle 
is so removed. 
(4) Notwithstanding anything contained in sub-section (1) no person 
shall be liable to pay tax during any period on account of any motor 
vehicle in respect of which tax is payable under this Act if the tax due 
in respect of such vehicle for the same period has already been paid by 
some other person. 
5. (1) Every person who is liable to pay tax in respect of a motor 
vehicle under this Act shall fill up and sign a declaration in the prescribed 
form stating truly 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 tax which he appears to be liable, by such declaration, 
to pay in respect of such vehicle. 
(2) Where a motor vehicle is altered so as to render a person liable 
to the payment of an additional tax under section 6, such person shall 
fill up and sign an additional declaration in the prescribed form showing 
the nature of the alteration made and containing the prescribed particulars 
and shall deliver such additional declaration as so filled up and signed 
to the Taxing Officer and shall pay to the Taxing Officer the additional 
tax payable under section 6 which he appears to be laible, by such 
additional declaration, to pay in respect of such vehicle. 
6. Where any motor vehicle in respect of which the tax has been 
paid is altered in such a manner as to cause the vehicle to become a 
vehicle in respect of which a higher rate of tax is payable, the person 
who keeps such vehicle shall be liable to pay an additional tax of a sum 
which is equal to the difference the tax already paid in respect of such 
vehicle and the tax which is payable in respect of such vehicle after its 
being so altered, and the registering authority shall not grant a fresh 
certificate of registration in respect of such vehicle as so altered until 
such amount of tax has been paid. 
Declaration 
by person 
keeping a 
motor 
vehicle for 
use. 
Payment of 
additional 
tax. 
87 
The West Bengal Motor Vehicles Tax Act, 1979. 
[West Ben. Act 
(Sections 7-11.) 
7. (1) The Taxing Officer shall grant and deliver to every person 
who pays to him the tax or additional tax in respect of any motor vehicle 
a receipt in which shall be specified such particulars as may be prescribed. 
(2) The Taxing Officer shall endorse the particulars of the tax paid 
in the certificate of registration of the vehicle concerned. 
8. (1) The Taxing Officer shall at the time of granting a receipt for 
the tax deliver to the person paying the tax a token in such form and 
containing such particulars as may be prescribed. 
(2) Every person to whom such token is delivered shall cause it to 
be exhibited in the prescribed manner on the vehicle in respect of which 
the tax is paid. 
Receipt of 
tax. 
Token to be 
exhibited on 
motor 
vehicles. 
Appeal. 9. (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. 
Liability to 
pay tax by 
the 
transferee or 
the person in 
possession 
of a vehicle. 
Liability to 
pay penalty 
for non-
payment of 
tax in time. 
10. If the tax payable in respect of any vehicle remains unpaid by 
any person liable for the payment thereof and such person before paying 
his tax transfers the ownership of such vehicle or ceases to be in possession 
or control of such vehicle, the person to whom the ownership of the 
vehicle has been transferred or the person who is in possession of such 
vehicle, shall be liable to pay the said tax: 
Provided that nothing contained in this section shall be deemed to 
affect the liability to pay the said tax on the person who has transferred 
the ownership or has ceased to be in possession or control of such 
vehicle. 
11. If the tax payable under section 3 has not been paid during the 
prescribed period, the person liable to pay such tax shall—
(a) in the case of a transport vehicle, pay penalty— 
(i) of one-quarter of the tax if payment is made within 
thirty days after the expiry of the prescribed period, 
(ii) of one-half of the tax if payment is made after thirty 
days, but within sixty days after the expiry of the 
prescribed period, 
88 
The West Bengal Motor Vehicles Tax Act, 1979. 
IX of 1979.] 
(Sections 12-16.) 
(iii) equal to the amount of tax if payment is made after 
sixty days; 
(b) in case of other vehicles, pay penalty— 
(i) of one-quarter of the annual tax if payment is made 
within thirty days after the expiry of the prescribed 
period, 
(ii) one-half of the annual tax if payment is made after 
thirty days, but within sixty days after the expiry of 
the prescribed period, 
(iii) equal to the amount of annual tax if payment is made 
after sixty days. 
4 of 1939. 	 12. Notwithstanding anything contained in the Motor Vehicles Act, 
1939, if the tax due in respect of a transport vehicle is not paid within 
the prescribed period, the permit shall be invalid from the date of expiry 
of the prescribed period till the tax is actually realised. 
13. 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 be 
prescribed, make to the Taxing Officer an application in this behalf in 
writing which shall be accompanied by such documents as may be 
prescribed. 
14. Any tax, penalty or fine may be recovered in the same manner 
as an arrear of land revenue. The motor vehicle in respect of which the 
tax, penalty or fine is due or its accessories may be distrained or sold 
whether or not such motor vehicle or accessories are in possession or 
control of the person liable to pay the tax, penalty or fine. 
15. If any person liable to pay tax under this Act ceases to reside 
or have his place of business at the address recorded in the declaration 
under section 5 he shall, within thirty days from such ceasing, report such 
change of address to the Taxing Officer in such manner as may be 
prescribed. 
Permits to 
be invalid in 
case of non-
payment of 
tax within 
prescribed 
period. 
Manner of 
claiming 
refund or 
remission. 
Recovery of 
tax, penalty 
or fine as 
arrear of 
land 
revenue. 
Change of 
address to be 
reported. 
16. (1) Any officer of the State Government not below such rank Search and 
as may be notified or any Police Officer not below the rank of Sub- seizure. 
Inspector or such other officers as may be prescribed may require the 
driver of any motor vehicle to stop the motor vehicle and cause it to 
remain stationary for the purpose of satisfying himself that tax has been 
duly paid in respect of such motor vehicle. 
(2) Any officer referred to in sub-section (1) may enter any building 
or place without a search warrant to inspect any motor vehicle to verify 
whether tax has been paid for such vehicle. 
89 
The West Bengal Motor Vehicles Tax Act, 1979. 
[West Ben. Act 
(Sections 17, 18.) 
(3) Notwithstanding anything contained elsewhere in this Act, any 
officer referred to in sub-section (1) may seize and detain in such manner 
as may be prescribed, any motor vehicle in respect of which tax is due 
until the person liable to pay the tax,— 
(a) has satisfied the Taxing Officer having jurisdiction within 
thirty days of the detention that the tax has actually been 
paid, 
(b) has within thirty days of such detention paid to the Taxing 
Officer having jurisdiction the tax due together with the 
penalty to be paid for non-payment of tax within the 
prescribed time. 
(4) On the expiry of the period of thirty days the vehicle seized and 
detained may be sold unless the person liable to pay tax has within a 
further period of fifteen days paid to the Taxing Officer having jurisdiction 
five times the annual tax due in respect of such class of vehicles. 
Restriction 	
17. Any person liable to pay tax under this Act shall not use or allow on use of 
motor 	 the use of any motor vehicle where he has reason to believe that the tax vehicle in 	
token, tax receipt and permit have been forged, tampered or fraudulently certain 
cases. 	 obtained. 
Penalties. 	 18. (1) Any person who submits a false or incorrect declaration 
under section 5 shall, on conviction, be punishable with a fine which 
may extend to five hundred rupees. 
(2) Any person who fails to exhibit the tax token in the manner 
prescribed under sub-section (2) of section 8 shall, on conviction, be 
punishable with a fine which may extend to two hundred rupees. 
(3) Any person who wilfully fails to stop a motor vehicle when 
rquired to do so under sub-section (1) of section 16 shall, on conviction, 
be punishable with a fine which may extend to five hundred repees. 
(4) Any person who fails to report change of adress under section 
15 shall, on conviction, be liable to pay a fine which may extend to five 
hundred rupees. 
(5) Any person who obstructs an officer referred to in sub-section 
(2) of section 16 in the discharge of his duties shall, on conviction, be 
liable to pay a fine of one thousand rupees. 
(6) Any person who contravenes the provision of section 17 shall, 
on conviction, be liable to simple imprisonment which may extend to 
six months or to fine which may extend to one thousand rupees or to 
both. The vehicle shall also be forfeited to the State Government. 
90 
The West Bengal Motor Vehicles Tax Act, 1979. 
IX of 1979.] 
(Sections 19-23.) 
19. No court inferior to that of Metropolitan Magistrate or a Judicial Trial of 
offences. 
Magistrate of the first class shall try any offence punishable under this 
Act. 
20. (1) The State Government may, subject to the conditions of Power
er to 
ules. 
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. 
21. The State Government, if it thinks fit so to do in the public 
interest, may, by notification in the Official Gazette, exempt either totally 
or partially any motor vehicle or class of motor vehicles from the 
payment of tax. 
22. (1) The State Government shall pay annually to the Corporation Contribution 
pay able to 
of Calcutta the sum of four and a half lakhs of rupees being approximately the 
the net amount of the taxes derived by the Corporation from the taxation Corporation 
Ben. Act 111 	 of motor vehicles under the Calcutta Municipal Act, 1923, for the year of Calcutta. 
of 1923. 	 ending on the 31st March, 1930, to compensate the said Corporation for 
the future loss of revenue under this head. 
(2) The contribution fixed under sub-section (1) shall be paid in such 
instalments, in such manner and on such dates as the State Government 
may determine. 
Ben. Act 1 of 	 23. (1) The Bengal Motor Vehicles Tax Act, 1932, is hereby repealed. Repeal and 
1932. 	
savings. 
(2) Such repeal shall not affect— 
(a) the previous operation of the said Act or anything duly done 
or suffered thereunder; or 
(b) any right, privilege, obligation or liability acquired, accrued 
or incurred under the said Act; or 
(c) any fine, penalty, forfeiture or punishment incurred in respect 
of any offence committed against the said Act; or 
(d) any investigation, legal proceeding or remedy in respect of 
any such right, privilege, obligation, liability, fine, penalty, 
forfeiture or punishment as aforesaid, and any such 
investigation, legal proceeding or remedy may be instituted, 
continued or enforced, and any such fine, penalty, forfeiture 
or punishment may be imposed, as if this Act had not been 
passed. 
Exemption. 
91 
The West Bengal Motor Vehicles Tax Act, 1979. 
[West Ben. Act 
(The Schedule.) 
(3) Subject to the provisions of sub-section (2), anything done or any 
action taken, including any appointment or delegation made, notification, 
order, instruction, or direction issued or any rule, regulation or form 
framed, any certificate, licence or permit granted or registration effected, 
under the said Act shall be deemed to have been respectively done, taken, 
made, issued, framed, granted and effected accordingly, unless and until 
superseded by anything done or any action taken under this Act. 
(4) Notwithstanding anything contained in sub-section (1), any 
application, appeal or other proceeding made or preferred to any officer 
or authority under the said Act and pending at the commencement of 
this Act, shall, after such commencement, be transferred to and disposed 
of by the officer or authority who would have had jurisdiction to entertain 
such application, appeal, or other proceeding under this Act as if this 
Act had been in force on the date on which such application, appeal or 
other proceeding was made or preferred. 
THE WEST BENGAL MOTOR VEHICLES TAX ACT, 1979. 
THE SCHEDULE 
(See section 3.) 
Description of motor vehicles and rate of tax 
A. Vehicles for carrying passengers not plying for hire 
(c) 
L Vehicles other than omnibuses— 
( 1 ) Motor cycles kept for the personal use of owners 
not being companies registered under the 
Companies Act, 1956.  (2) Motor cycle combinations kept for the personal 
use of owners not being companies registered under 
the Companies Act, 1956. 	 . . (3) Motor cars kept for the personal use of owners not 
being companies registered under the Companies 
Act, 1956 and invalid carriages. 	 . .  
Rate of tax payable for the year 
Rs. 30 
Rs. 40 
(a) Rs. 20 for every 200 kg. 
unladen weight or part 
thereof up to 600 kg. 
(b) Rs. 110 plus Rs. 20 for every 
200 kg. unladen weight or 
part thereof, above 600 kg. 
up to 1,000 kg. 
Rs. 150 plus Rs. 33 for every 
200 kg. unladen weight or 
part thereof, above 1,000 kg. 
up to 1,200 kg. 
92 
The West Bengal Motor Vehicles Tax Act, 1979. 
(4) Motor cars owned by companies registered under 
the Companies Act, 1956 for carrying employees 
or other passengers. 
Rate of tax payable for the year 
(c) Rs. 183 plus Rs. 55 for every 
200 kg. unladen weight or 
part thereof, above 1,200 kg. 
(a) Rs. 80 for every 200 kg. 
unladen weight or part 
thereof, up to 600 kg. 
(b) Rs. 430 plus Rs. 80 for every 
200 kg. unladen weight or 
part thereof, above 600 kg. 
up to 1,000 kg. 
(c) Rs. 590 plus Rs. 120 for 
every 200 kg. unladen weight 
or part thereof, above 1,000 
kg. up to 1,200 kg. 
(d) Rs. 710 plus Rs. 215 for 
every 200 kg. unladen weight 
or part thereof, above 1,200 
kg. 
Rs. 70 
Rs. 95 
Rs. 360 
Rs. 400 for 9 plus Rs. 44 for every 
additional seat beyond 9 and up 
to 20. 
Rs. 917 for 21 plus Rs. 33 for 
every additional seat beyond 21. 
IX of 1979.] 
(The Schedule.) 
(5) Motor cycles owned by companies registered under 
the Companies Act, 1956 for carrying employees 
or other passengers. 	 . . 
(6) Motor cycle combinations owned by companies 
registered under the Companies Act, 1956 for 
carrying employees or other passengers. 	 . . 
IL Omnibuses with seating capacity for— 
(a) Not more than 8 
(b) More than 8 but not more than 20 
(c) More than 20 
B. Vehicles for carrying passengers not plying for hire 
1. State carriages with seating capacity for— 
(a) Not less than 8 but not more than 26 
(b) Not less than 27 but not more than 32 
(c) 33 or more  
Rs. 600 for 8 plus Rs. 60 for every 
additional seat beyond 8 and up 
to 26. 
Rs. 1,725 for 27 plus Rs. 45 for 
every additional seat beyond 27 
and up to 32. 
Rs. 1,980 for 33 plus Rs. 30 for 
every additional seat beyond 33. 
93 
The West Bengal Motor Vehicles Tax Act, 1979. 
(The Schedule.) 
2. Vehicles other than stage carriages with seating capacity 
for- 
[West Ben. Act 
Rate of tax payable for the year. 
(a) Not more than 4: 
3 wheelers 	 Rs. 200 
4 wheelers 	 Rs. 300 
(b) More than 4 	
Rs. 360 for 5 plus Rs. 60 for every 
additional seat beyond 5. 
C. Vehicles for transport of goods 
(a) Up to 2,000 kg. registered laden weight  
(h) Exceeding 2,000 kg. but not exceeding 4,000 kg. registered 
laden weight. 
(c) Exceeding 4,000 kg. but not exceeding 6,000 kg. registered 
laden weight. 
(d) Exceeding 6,000 kg. but not exceeding 8,000 kg. registered 
laden weight. 
(e) Exceeding 8,000 kg. but not exceeding 10,000 kg. registered 
laden weight. 
(f) Exceeding 10,000 kg. but not exceeding 12,000 kg. 
registered laden weight. 
Exceeding 12,000 kg. but not exceeding 13,000 kg. 
registered laden weight. 
(h) Exceeding 13,000 kg. but not exceeding 14,000 kg. 
registered laden weight. 
(i) Exceeding 14,000 kg. but not exceeding 15,000 kg. 
registered laden weight. 
(j) Exceeding 15,000 kg. registered laden weight 
Rs. 250 
Rs. 500 
Rs. 1,050 
Rs. 1,450 
Rs. 2,100 
Rs. 2,950 
Rs. 3,550 
Rs. 4.000 
Rs. 4,400 
Rs. 4,400 puls Rs. 110 for every 
additional 250 kg. registered laden 
weight or part thereof, above 
15,000 kg. 
(g) 
D. Tractors not used solely for agricultural purposes 
kg. unladen weight 	 . 
500 kg. but not exceeding 2,000 kg. unladen 
2,000 kg. but not exceeding 4,000 kg. unladen 
4,000 kg. but not exceeding 8,000 kg. unladen 
Rs. 220. 
Rs. 220 puls Rs.55 for every 
additional 250 kg. or part thereof, 
above 500 kg. 
Rs. 550 puls Rs.66 for every 
additional 250 kg. or part thereof, 
above 2,000 kg. 
Rs. 1,078 puls Rs. 220 for every 
additional 250 kg. or part thereof, 
above 4,000 kg. 
(a) Up to 500 
(b) Exceeding 
weight. 
(c) Exceeding 
weight. 
(d) Exceeding 
weight. 
94 
The West Bengal Motor Vehicles Tax Act, 1979. 
IX of 1979.] 
(The Schedule.) 
(e) Exceeding 8,000 unladen weight 
E. Trailers 
(a)Up to 2,000 kg. registered laden weight 	 . 
(h) Exceeding 2,000 kg. but not exceeding 4,000 kg. registered 
laden weight. 
(e) Exceeding 4,000 kg. but not exceeding 6,000 kg. registered 
laden weight. 
(d) Exceeding 6,000 kg but not exceeding 8,000 kg. registered 
laden weight. 
(e) Exceeding 8,000 kg. but not exceeding 10,000 kg. registered 
laden weight. 
(0 Exceeding 10,000 kg. but not exceeding 12,000 kg. 
registered laden weight. 
(g) Exceeding 12,000 kg. but not exceeding 13,000 kg. 
registered laden weight. 
(h) Exceeding 13,000 kg. but not exceeding 14,000 kg. 
registered laden weight. 
( ) Exceeding 14,000 kg. but not exceeding 15,000 kg. 
registered laden weight. 
(j) Exceeding 15,000 kg. registered laden weight 
Rs. 4,598 puts Rs. 275 for every 
additional 250 kg. or part thereof, 
above 8000 kg. 
Rs. 245 
Rs. 450 
Rs. 700 
Rs. 1,000 
Rs. 1,500 
Rs. 2,200 
Rs. 2,700 
Rs. 3,050 
Rs. 3,400 
Rs. 3,400 puts Rs. 86 for every 
additional 250 kg. registered laden 
weight or part thereof, above 
15,000 kg. 
95 
, 

‹ Prev All West Bengal acts Next ›