The west bengal motor transport workers' welfare cess act, 2010

Rei~fa·tered No. WBISC -247 No. WB(Part-111 )/2010/SAR-9 
VAISAKHA 15] 
itolkata 
"'"IJ~q~ 
Extraordinary 
Published by Authority 
WEDNESDAY, MAY 5, 2010 
PART III-Act s of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
[SAKA 1932 
No. 6 l 1-L.-5th May, 2010.- The following Act of the West Bengal Legislature, havjng been assented to by 
the Governor, is hereby published for general information :-
West Bengal Act V of 2010 
THE WEST BENGAL MOTOR TRANSPORT WORKERS ' 
WELFARE CESS ACT, 2010. 
[Passed by the West Bengal Legisla1ure.] 
lAssent of the Governor was first published in the Kolkata Gazeue, 
Extraordinary, of the 5th May, 20 l 0.) 
An Act to provide for the levy and collection of cess on motor vehicles carrying 
pas.,·e11Rers or goods by road.for hire or reward for the.finan cing of schemes to promote 
1/ie social security, health and welfare of mo/Or transport workers and for ma11er.,· 
f'or111ecced therewir.h or incidental thereto. 
WHER EAS it is expedient to provide for the levy and collection of cess on motor 
vehicles carry ing passengers or goods by road for hire or reward for the financing 
or schemes to promote the social security, health and welfa re of motor transport 
workers an<l for matters connected there with or inciden tal thereto; 
2 
Shon title, extent 
and 
c.:ommcncement. 
Definitions. 
Ccss auth ori tics. 
THE KOLKATA GAZEITE, EXTRAORDINARY, MAY 5, 2010 
The West Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(Chapter 1.-Preliminary. - Sections 1, 2.-Chapter //.-Authorities 
for the purposes of levy and collection of cess.-Section 3.) 
It is hereby enacted in the Sixty-first Year of the Republic of India, by the 
Legislature of West Bengal, as follows:-
CHAPTER I 
Prelimi nary. 
1. (1) This Act may be called the W.est Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(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. 
2. ( l) In this Act, unless the context otherwise requires,-
(a) "Board" means the West Bengal State Socia l Security Board constituted 
f PART III 
under the Unorganised Workers' Social Security Act, 2008; 33 of 2008. 
(b) "Cess" means the cess levied and collected under section 4 of this Act; 
(c) "motor transport worker" means a person who is employed in a motor 
transport undertaking directly or through an agency, whether for wages 
or not, to work in a professional capacity on a transport vehicle or to 
attend to duties in connection with the arrival, departure, loading or 
unloading of such transport vehicle and includes a driver, conductor , 
cleaner , station staff, line checking staff, booking clerk, cash clerk, depot 
clerk, time-keeper, watchman or attendant, but does not include-
(i) any such person who is employed in a factory as defined in the 
Factories Act, 1948; 63 of 1948. 
(ii) any such person to whom the provisions of any law for the time 
being in force regulating the conditions of service of persons 
employed in shops or commercial ~stablishments apply; 
(d) "Notification " means a notification published in the Official Gazette; 
(e) "Prescribed " means prescribed by rules made under this Act; 
(f) "Schedule " means the Schedule to this Act; 
(g) "Scheme" means the Scheme notified by the Central Government or the 
State Government, as the case may be, for the welfare of the motor 
transport workers; 
(h) "State Government" means the State Government of West Bengal. 
(2) The words and expressions in relation to motor vehicles used in this Act but 
not defined in this Act, shall have the same meaning as in the Motor Vehicle s Act, 
1988, the West Bengal Motor Vehicles Tax Ace, 1979 and the West Bengal Additiona l 
Tax and One-Time Tax on Motor Vehicles Act, 1989. 
CHAPTER II 
Authorities for the purposes of levy and collection of cess. 
3. (I) The State Government shall, by notification , appoint an officer or 
authority for a specific district or area. and shall appoint such other officers of the 
State Government to assist the officer or the authority as the State Government may 
think fit, for carrying out the purposes of this Act. The State Government may appoint 
different officer s o r authorities for different areas. 
59 of 1988. 
West Ben. Act IX 
of 1979. 
West Ben. Act 
XIX of 1989. 
Incidence of' cess. 
rale thereof, 
collec1ion of cc~s. 
assess ment of i:es$ 
and furnishing of 
rc1urn. 
THE KOLKATA OAZETIE, EXTRAORDINARY , MAY 5, 2010 
The West Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(Chapter Jll.- lncidence and levy of cess, rate of cess 
and payment of cess.-Section 4.) 
(2) An officer or authority appointed under sub-section (1) shall submit returns 
of cess collected to such officer or authority in such form, in such manner and at such 
intervals as may be prescribed. 
(3) An officer or authority and such other officers appointed under sub-section 
(l) to assist the officer or authority, shall have jurisdiction over such areas as may 
be notified. 
( 4) The officers appointed to assist the officer or the authority appointed under 
sub-section ( 1) in a specified area shall ~xercise such powers as may be delegated 
to them by the officer or the authority. 
(5) An officer or authority and the officers appointeq to assist the officer or the 
authority under sub-section (1) shall be deemed to be public servant within the 
meaning of section 21 of the Indian Penal Code, 1860. 
(6) No suit, prosecution or other legal proceedings shall lie against the officer 
or the authority or the other officers appointed under sub-section (1) for anything 
which is in good faith done or intended to be done under this Act or the rules made 
thereunder. 
CHAPTER III 
Incidence and levy of cess, rate of cess and payment of cess. 
4. ( 1) There shall be levied and collected, for the purposes of this Act, a cess 
to be paid by every owner of motor vehicle registered in West Bengal for carrying 
passenger s or goods by road for hire or reward at the appropriate measure or rate as 
may be notified by the State Government subject to the provisions of the Schedule . 
(2) The person paying the cess shall be granted a cess token io such form and 
containing such particulars as may be prescribed in addjtion to a receipt for the cess 
paid. 
(3) Every person to whom cess token is delivered under sub-section (2) shall 
cause it to be exhibited in the prescribed manner on the vehicle in respect of which 
the cess is paid. 
(4) The cess leviable under sub-section (1) shall be paid by every owner of a 
motor vehicle in such manner, at such time and at such interval as may be prescribed 
and different intervals. different times and different manners of payment may be 
prescribed for different motor vehicles or for different classes of motor vehicles: 
Provided that the provisions of sub-section (3) and sub-section (4) of section 4 
of the West Bengal Motor Vehicles Tax Act, 1979 shall apply mutatis mutandis to 
cess payable under this Act. 
(5) The proceeds of the cess paid under sub-section (2) shal1 be deposited in the 
account of the Board by the cess authorities notified under section 3 of this Act, in 
such manner as may be prescribed. 
( 6) Every owner of a motor vehicle on wlhich cess is leviable shall furnish a return 
to the prescribed authority in such form, in such manner, at such time and at such 
interval, as may be prescribed. 
(7) The cess leviable under sub-section (]) shall be in addition to any tax or 
duty, by whatever name called, leviable on the motor vehicle s under any other law 
for the time being in force in West Bengal. 
3 
45 of 1860. 
West Ben. Acl IX 
of 1979. 
4 
Manner of 
claiming refund . 
Power of officer 
or authority 
appoint<!d under 
sub-section (I) of 
section 3 for 
carrying out the 
object of this Act. 
Interest payable 
on delay in 
payment of cess. 
Penalty for non­
payment of eess 
within the 
specified time. 
Recovery of 
anwunr due under 
this Ad. 
THE KOLKATA GAZETIE, EXTRAORDINARY, MAY 5, 2010 
The West Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(Chapter 1/J.-lncidence and levy of cess, rate of cess 
and payment of cess.-Section 5.-Chapter IV.- Powers of 
officers, interest on cess, penalty on cess, recovery 
of cess.-Sections 6-9.) 
5. The provision of section 13 of the West Bengal Motor Vehicles Tax Act, 1979 
shall apply mutatis mutandis to the manner of claiming refund of cess under this Act. 
CHAPTER IV 
Powers of officers, interest on ce.ss, penalty on cess, recovery of cess. 
6. Any officer or authority of the State Government specially empowered in this 
behalf may-
(a) with such assistance, if any, as he or it may think fit and necessary, enter 
at any reasonable time any place where he or it considers it necessary 
to enter for carrying out the purposes of this Act, including verification 
of the correctness of any particulars furnished by any owner of a private 
carrier under section 4; 
(b) do within such place anything necessary for the proper discharge of his 
or its duties under this Act; 
(c) carry out search and seizure in the manner prescribed and require the 
driver of a motor vehicle on which cess is leviable to 'stop the motor 
vehicle and cause it to remain stationary for the purpose of satisfying 
himself or it that cess has been duly paid in respect of such vehicle; 
(d) dispose of commodities in seized motor vehicles in such manner as may 
be prescribed; and 
(e) exercise such other powers as may be prescribed. 
7. If an owner of a motor vehicle on which cess is leviable fails to pay any amount 
of cess payable under section 4 within the time prescribed, such owner shall be liable 
to pay interest on the amount to be paid at the rate of two per cent, for every month 
or part of a month comprised in the period from the date on which such payment is 
due till such amount is actually paid. 
8. If any amount of cess payable by any owner of a motor vehicle under section 
4 is not paid within the time prescribed, it shall be deemed to be in arrears and the 
authority prescribed in this behalf may, after making such inquiry as it deems fit, 
impose on such owner a penalty not exceeding the amount of cess: 
Provided that before imposing any such penalty, such owner shall be given a 
reasonable opportunity of being heard and if after such hearing the said authority is 
satisfied that the default was for any good and sufficient reason, no penalty shall be 
imposed under sect ion. 
9. Any amount due under this Act (includi ng any intere st or penalty) from an 
owner of a motor vehicle may be recovered in the same manner as an arrear of land 
revenue. The motor vehicle in respect of which the amount is due under this Act or 
its accessories may be distrained or sold whether or not such motor vehicle or 
accessor ies are in possession or control of the person liable to pay the cess including 
interest or penalty. 
[PART ID 
West Ben. Act IX 
of 1979. 
PART IIIl 
Rd east' of 111ntor 
vchide, ,t:izt'd 
llltdcr thi, Act. 
Application or rhc 
West Bengal 
Motor Vehide s 
Tax Act. 1979. 
Maintenance of 
acco unts. 
Audit of Llcco111m. 
Admi11is1r:11 io11 nf 
colle.:1io11 s. 
Appeal. 
Power 10 makl' 
rult:,. 
THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 5, 2010 
The West Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(Chapter !V.-Powers of officers, interest on cess, penalty on cess, 
recovery of cess.-Sections JO, 11.-Chapter V.-Management of 
collections under this Act.-Sections 12-14.- Chapter Vl.­
Miscellaneous.- Sections 15, 16.) 
10. No Court shall release a motor vehicle seized under this Act unles the person 
in whose favour the motor vehicle is released furnishes a bank guarantee equivalent 
to one and a half times of the total cess due including the amount of penalty for. non­
payment of such cess and also an undertaking to make payment of the same within 
four weeks from the date of release of the motor vehicle. 
11. Failure to pay cess as may be applicable including the interest or penalty for 
non-payment of such cess shall be deemed to be a failure to pay tax including the 
amount of penalty for non-payment of such tax within the meaning of the West Bengal 
Motor Vehicles Tax Act, 1979, and all relevant provisions including search and seizure 
and penal provisions of the West Bengal Motor Vehicles Tax Act, 1979, s hall be 
applic able mutatis mutandis unless otherwise specifically provided for in this Act. 
CHAPTER V 
Management of collections under this Act. 
12. The Board shall maintain separate and proper accounts of c9llections under 
this Act as part of the Board's fund and maintain other relevant records in such form. 
and in such manner , as may be prescribed. 
13. The accounts of collections made under this Act shall be audited in such 
manner as may be prescribed. 
14. The Board shaJJ administer the collections under this Act and take such 
decisions regarding investment of such collecti.ons and utilization in schemes for motor 
transport workers in such manner as it consider s necessary. 
CHAPTER VJ 
Miscellaneous. 
15. (1) Any person aggrieved by any order made by an officer or an authority 
under this Act may appeal against the order to such appellate authority , in such 
form, 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 as 
expeditiou sly as possible in such manner as !}'lay be prescribed and the decision of 
the appellate authority on such appeal shall be final and shall not be called in que stion 
in any court of law: 
Provided that no appeal shall be decided without giving the appellant an opportunity 
of being heard. 
16. ( l) The State Government may , subject to the cond ition of previou s publicati on, 
by notification make rules for carrying out the purposes of this Act. 
(2) In particular and without prejudice to the generality of the foregoing powers. 
such rules may provide for all or any of the matters which under any provi sion of 
this Act are required to be prescribed, or to be provid ed for , by rules . 
West Ben. Act IX 
of 1979. 
5 
6. 
Rules made under 
this Act 10 be laid 
before S1a1e 
u:gislalurc . 
Power 10 excmpl. 
Power 10 remove 
difficultic$ . 
THE KOLKATA GAZETTE, EXTRAOR DINARY, MAY 5, 2010 
The West Bengal Motor Transport Workers' 
Welfare Cess Act, 2010. 
(Chapter Vl.-Miscellaneous.-Sections 17-19.- The Schedule.) 
17. Every rule made under this Act shall be laid as soon as may be after it is made, 
before the State Legislature, while it is in sess ion, for a total period of thirty days 
which may be comprised in one session, or in two or more successive sessions, and 
if before the expiry of the session immediately following the session or the successive 
sessions as aforesaid, the State Legislature makes any modification in the rule or 
directs that the rule not be made, the rule shall, thereafter, have effect only in such 
modified form or be of no effect, as the case may be; so however, that any such 
modificat ion or annulment shall be without prejudice to the validity of anything 
previously done under that rule. 
18. The State Governmen t may, by notification in the Official Gazette and subject 
to such conditions as may be prescribed in the notification, exempt, prospectively or 
retrospectively either totally or partia lly, any motor vehicle or any class of motor 
vehicles in the State from levy of cess. 
19. (1) 1f any difficulty arises in giving effec t to the provisions of this Act, the 
State Government may, by order published in the Official Gazette, make such provisions, 
not inconsistent with the provisions of this Act, as may appear to it to be necessary 
for removing the diffis::ulty: 
Provided that no such order shall be made under this section after the expiry of 
a period of two years from the commencement of this Act 
(2) Every order made under this section shall be iaid, as soon as may be after it 
is made, before the State Legislature. 
The Schedule. 
[See section 4.] 
A. Measure or rate of transport workers' welfare cess payable annually in 
respect of Motor Vehicles for carrying passengers for hire or for reward.-Not 
exceeding 10% of the annual tax payable for the category of vehicle in question under 
the West Bengal Motor Vehicles Tax Act, 1979 and the West Bengal Additional Tax 
and One-T ime Tax on Motor Vehicles Act, 1989. 
B. Measure or rate of transport workers' welfare cess payable annually in respect 
of Motor Vehicles for carrying goods for hire or for reward.-Not exceeding 10% 
of the annual tax payable for the category of vehicle in question under the Wes t Bengal 
Motor Vehicles Tax Act, 1979 and the West Bengal Additio nal Tax and One-Time 
Tax on Motor Vehicles Act, 1989. 
[PART UI 
West Ben. Act IX 
of 1979. 
West Ben. Act 
XJXof 1989. 
By orde r of the Governor, 
MITA BASU ROY, 
Pr. Secy. to the Govt. of West Bengal, 
Law Department. 
Punlisht:d by lhe Controller of Printing and Stationery. West Bengal and printed at Saraswaty Press Ltd. 
(Govemme nl of West Bengal Enterprise). Kolkata 700 056 

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