The West Bengal Motor Vehicles ( Taxation On Goods And Passengers ) Act, 1985

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act IV of 1985 
THE WEST BENGAL MOTOR VEHICLES 
(TAXATION ON GOODS AND 
PASSENGERS) ACT, 1985. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 31st March, 1985.] 
[31st March, 1985.] 
An Act to provide for the levy of a tax on goods and passengers carried in 
goods vehicles and stage carriages in the State of West Bengal. 
WHEREAS it is expedient to provide for the levy of a tax on goods and 
passengers carried in goods vehicles and stage carriages in the State of 
West Bengal; 
It is hereby enacted in the Thirty-sixth Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Motor Vehicles 
(Taxation on Goods and Passengers) Act, 1985. 
(2) It extends to the whole of the State of West Bengal. 
(3) It shall come into force on such date as the State Government may, 
by notification in the Official Gazette, appoint and different dates may be 
appointed for different provisions of this Act. 
Short title, 
extent and 
commence-
ment. 
2. In this Act, unless there is anything repugnant in the subject or Definitions. 
context,— 
(1) "goods" includes all kinds of movable property other than 
actionable claims, stock, shares or securities or personal 
luggage of passengers travelling in the vehicle when such 
luggage is not charged for or the equipments used in such 
vehicle; 
41 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
[West Ben. Act 
Taxing 
authorities. 
(Section 3.) 
(2) "goods vehicle" means any motor vehicle, constructed or 
adapted for use for the carriage of goods, or any motor vehicle 
not so constructed or adapted but used for the carriage of 
goods solely or in addition to passengers and includes a trailer 
when attached to such vehicle; 
(3) "month" means any month reckoned according to the English 
Calendar; 
(4) "notification" means a notification published in the Official 
Gazette; 
(5) "operator" means the owner or any person having possession 
or control of a goods vehicle or a stage carriage and includes 
any person whose name is entered in the permit granted under 
the Motor Vehicles Act, 1939, as the holder thereof; 
(6) "passenger" means any person travelling in a stage carriage 
but shall not include the owner or the conductor or an 
employee of the operator of such carriage travelling in the 
bonafide discharge of his duties in connection with the 
vehicle; 
(7) "prescribed authority" means the authority prescribed by 
the State Government by notification for carrying out the 
purposes of this Act; 
(8) "quarter" means a quarter of the English Calendar year; 
(9) "stage carriage" means a motor vehicle carrying or adapted 
to carry more than four persons excluding the driver which 
carries passengers for hire or reward at separate fares paid or 
payable by, or for, individual passengers, either for the whole 
journey or for stages of the journey, and includes such a 
carriage when used as a contract carriage within the meaning 
of the Motor Vehicles Act, 1939; 
( I 0) "State" means the State of West Bengal; 
(11) "tax" means the tax referred to in section 4 and section 5; 
(12) "year" means the English Calendar year. 
3. (1) For carrying out the purposes of this Act, the State Government 
shall prescribe an authority (hereinafter referred to as the prescribed 
authority) and may, by notification, appoint persons to assist him. 
(2) Persons appointed under sub-section (1) to assist the prescribed 
authority shall exercise such powers as may be conferred, and perform 
such duties as may be required by or under this Act, over such area or areas 
as may be specified by the State Government by notification. 
4 of 1939. 
42 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
IV of 1985.] 
(Sections 4, 5.) 
(3) The powers, duties or functions of the prescribed authority may be 
delegated to the persons appointed under sub-section (1) to assist him in 
accordance with such rules as may be prescribed. 
(4) The prescribed authority and the persons appointed under sub-
section (1) to assist him shall be deemed to be public servants within the 
45 of 1860. 	 meaning of section 21 of the Indian Penal Code. 
(5) Notwithstanding anything contained in sub-section (2), the 
prescribed authority may transfer any case or matter from any person 
appointed under sub-section (1) to assist him to any other person so 
appointed whether such person has jurisdiction over the area to which the 
case or matter relates or not, provided that such person is otherwise 
competent to deal with such case or matter in exercise of the powers or in 
performance of the duties referred to in sub-section (2). 
(6) The State Government may, by notification, set up check-posts or 
create barrier or both at various places in any part of the State. 
4. (1) Subject to other provisions of this Act, these shall be levied 
and collected from an operator a tax on all goods carried by goods vehicles 
and on all passengers carried by stage carriages at such rate not exceeding 
thirty per centum of the value of the freight, or fare, attributable to a journey 
within the State, as may, by notification, be fixed in this behalf by the State 
Government and different rates may be fixed in respect of different classes 
of such vehicles: 
Provided that the State Government may, by notification, also fix a 
lump sum not exceeding seventy-five rupees which may be paid by an 
operator for a single journey of such vehicle in lieu of the tax chargeable 
on the freight or fare in case the tax calculated at such rate exceeds the lump 
sum as specified therein. 
(2) The tax payable shall be paid at such point and in such manner as 
may be prescribed. 
Levy and 
charge of 
tax. 
5. (1) Notwithstanding anything contained in sub-section (1) of Payment of 
section 4, the prescribed authority may permit an operator, in such tax at 
compounded 
circumstances, under such conditions and against such class of goods rate. 
vehicles or stage carriages as may be specified by the State Government 
by notification, ,  to compound the tax payable either under sub-section (1) 
of section 4 or under the proviso thereto by paying, in lieu thereof, a tax at 
the rate fixed in this behalf for any quarter of the year in respect of the 
vehicles mentioned in such notification and different rates may be fixed by 
the State Government by such notification for different classes of goods 
vehicles and stage carriages: 
43 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
[West Ben. Act 
(Sections 6-9.) 
Provided that the State Government shall not fix any amount of tax 
which exceeds two hundred and fifty rupees for a quarter in respect of any 
class of vehicles mentioned in the notification. 
(2) Tax payable under this Act shall be paid at such point and in such 
manner as may be prescribed. 
Verification 
of payment 
of tax and 
determina-
tion of tax. 
Refund of 
tax. 
Appeal and 
revision .  
Furnishing 
information 
and 
maintenance 
of accounts. 
6. (1) Save as is provided in this Act, no goods or passengers shall 
be allowed to be carried by a goods vehicle or stage carriage unless the 
driver or the person-in-charge of such goods vehicle or stage carriage has 
in his possession such documents as may be prescribed showing the freight 
or fare on which tax is chargeable under this Act or denoting that the tax 
due under this Act has been paid. 
(2) Where the prescribed authority is satisfied that the operator has not 
paid any tax due under this Act, he shall determine and collect such tax at 
such point and in such manner as may be prescribed. 
7. The prescribed athority shall, in the prescribed manner, refund to 
an operator applying in this behalf any amount of tax which he paid in 
excess of the amount due from him: 
Provided that no refund shall be made unless the claim for refund is 
made within six months from the date of payment or from the date of the 
order giving rise to such refund. 
8. (1) Subject to the rules made under this Act, any operator objecting 
to the imposition of any tax or any order passed under this Act may, within 
sixty days from the date of imposition of such tax or from the date of such 
order, appeal in the prescribed manner to such authority as may be 
prescribed. 
(2) The appellate authority as may be prescribed may, after giving the 
appellant a reasonable opportunity of being heard, pass such order as he 
thinks fit. 
(3) Subject to the rules made under this Act, and for reasons to be 
recorded in writing, the prescribed authority may, on his own motion, 
revise any order passed under this Act. 
9. Every operator shall furnish any information that may be required 
by the prescribed authority in order to enable him to carry out the purposes 
of this Act and maintain such accounts as may be prescribed for 
determination of tax payable under this Act. 
44 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
IV of 1985.] 
(Sections 10, 11.) 
10. (1) The prescribed authority or any person appointed under sub-
section (1) of section 3 to assist him may, for the purpose of verifying 
whether any goods vehicles or stage carriages are carrying goods or 
passengers in contravention of any provisions of this Act, and subject to 
such restrictions as may be prescribed,— 
(i) intercept and search any goods vehicles or stage carriages at 
any place on any route in the State; 
(ii) datain such vehicle where he has reason to believe that the tax 
payable under this Act in respect of the goods carried by such 
vehicles has not been paid until evidence in support of 
payment of the tax is produced or such tax is paid in the 
prescribed manner; 
(iii) seize the goods vehicle or stage carriage upon granting proper 
receipt in the prescribed manner after detention where tax is 
not paid within such time as may be prescribed from the time 
of detention. 
(2) Any driver or a person in charge of the goods vehicle or stage 
carriages shall, in accordance with such rules as may be made under this 
Act, stop his vehicle at any place on the route at the instance of the 
prescribed authority or any person appointed under sub-section (1) of 
section 3 to assist him and detain it until such reasonable time as may be 
required to search and inspection referred to in sub-section (1). 
Interception, 
search, 
detention 
and seizure 
of vehicle 
and 
accounts. 
11. (1) Whoever— 	 Offences 
and penalty .  
(a) fails to furnish informaiton and maintain accounts under 
section 9, 
(b) fails to comply with the requirement of the provisions of sub-
section (2) of section 10, or 
(c) obstructs any officer authorised in this behalf making 
interception, inspeciton, detention and seizure under 
section 10, or 
(d) fraudulently evades tax payable under this Act, or 
(e) contravenes any of the provisions of this Act or rules made 
thereunder, 
shall be punishable with simple imprisonment which may extend to six 
months or with fine not exceeding one thousand rupees or with both and 
for the offence of contravention of sub-section (2) of section 10 the Court 
may, in addition to fine, order confiscation of his goods vehicle or stage 
carriages seized under section 10. 
45 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
[West Ben. Act 
(Sections 12-14.) 
(2) In any prosecution for an offence under this Act which requires a 
culpable mental state on the part of the accused, the Court shall presume 
the existence of such culpable mental state until the contrary is proved. 
Explanation.—In this sub-section"culpable mental state" includes 
intention, motive, knowledge of fact and belief in, or reason to believe, a 
fact. 
Compound-
ing of 
offences. 
Power to 
make rules. 
Exemption 
from 
payment of 
tax. 
12. Subject to such conditions as may be prescribed, any person 
alleged to have committed an offence under any of the clauses of sub-
section (1) of section 11, may either before, or after, commencement of any 
proceedings against him in respect of such offence at his option compound 
such offence by paying to the prescribed authority such sum not exceeding 
five thousand rupees as may be determined by the prescribed authority. 
13. (1) The State Government may, by notification, make rules, with 
retrospective or prospective effect, 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 following 
matters:— 
(a) the point at which and the manner in which tax shall be paid 
as required under section 4, section 5 and section 6; 
(b) the documents as required under sub-section (1) of section 6; 
(c) the manner in which refund is to be made and the time by 
which an application of refund is to be made under section 7; 
(d) the conditions subject to which and the manner in which 
appeal is to be made under section 8 and the form for appeal 
therefor; 
(e) the conditions subject to which a revision is to be made by the 
prescribed authority on his own motion under sub-seciton (3) 
of section 8; 
(f) the accounts as required to be maintained under section 9; 
(g) the conditions and restrictions subject to which interception, 
search, detention and seizure are to be made under section 10. 
14. Notwithstanding anything contained in section 4 or section 5, the 
State Government may, if it is satisfied that it is necessary so to do in the 
public interest, by notification and subject to such conditions as may be 
specified therein, direct that no tax shall be payable in respect of the 
46 
The West Bengal Motor Vehicles (Taxation on Goods and 
Passengers) Act, 1985. 
IV of 1985.] 
(Sections 15, 16.) 
carriage of such goods or passengers or such class of goods or passengers 
as may be specified in such notification or that tax shall be paid at such 
lower rate as may be specified in that notification. 
15. (1) No suit shall lie in any civil court against any action taken or 
order passed under this Act or the rules made thereunder. 
(2) No suit, prosecution or other legal proceeding shall lie against any 
authority under this Act for anything which is in good faith done or 
intended to be done in pursuance of this Act or the rules made thereunder. 
16. If any difficulty arises in giving effect to the provisions of this Act, 
the State Government may, by order not inconsistent with the previsions 
of this Act, remove the difficulty: 
Provided that no such order shall be made after the expiry of a 
period of two years from the date of publication of this Act in the Official 
Gazette. 
Bar to 
certain 
proceedings. 
Power to 
remove 
difficulties. 
47 

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