The West Bengal Additional Tax And One- Time Tax On Motor Vehicles ( Amendment) Act, 2024

Registered No. WB/SC-247
@le
No. WB(Part-lII)/2024/SAR-13
3Kal ata Gazette
VAISAKHA3]
Extraordinary
Publishedby Authority
TUESDAY, APRIL 23, 2024 [SAKA 1946
PART III- Acts of the West BengalLegislature.
GOVERNMENTOFWESTBENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 462-L.- 23rd April, 2024.- The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:
Short title and
commencement.
West Bengal Act IX of 2024
THE WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX
ON MOTOR VEHICLES (AMENDMENT) ACT, 2024.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 23rd April, 2024.]
An Act to amend the West Bengal Additional Tax and One-time Tax on Motor
Vehicles Act, 1989.
WHEREASit is expedient to amend the West Bengal Additional Tax and One-time
Tax on Motor Vehicles Act, 1989, for the purposes and in the manner hereinafter
appearing;
It is hereby enacted in the Seventy-fifth 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 (Amendment) Act, 2024.
West Ben. Act
XIX of 1989.

2
Amendment of
section 9BB of
West Ben. Act
XIX of 1989.
Amendment of
Schedule IV.
THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024
The West BengalAdditional Tax and One-time Tax on
Motor Vehicles (Amendment)Act, 2024.
(Sections 2, 3.)
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
2. I section 9BB of the West Bengal Additional Tax and One-time Tax on Motor
VehiclesAct, 1989 (hereinafterreferredtoastheprincipalAct),forsub-section (1), the
following sub-section shall be substituted:-
"(1)Theownerofanymotorcarandomnibus(withseatsupto 14 andnotregistered
as transport vehicle), other than battery operated motor vehicle, shall be liable to pay
either life-time tax or one-time tax at the rate specified in Part IA or Part IAA, as the
case may be, of Schedule IV, at the time of payment of tax.".
3. In Schedule IV of the principal Act, after Part IA, the following Part shall be
inserted:-
"Part IAA
Life-time tax on motor cars and omnibuses (with seats up to 14 seats and not
registered astransport vehicle) wherelife-timetaxisnot paid at the timeof first
registration in West Bengal:­
SI. No. Description of motor Rate of life-time tax
vehicles
(1) (2) 3)
1. Motor cars and omnibuses (a) 7.5% of the value of the vehicle
(with seats up to 14 seats and not subject to a minimum of
registered as transport vehicle) rupees 30,000/- up to engine
where life-time tax is not paid at capacity of 900 cc.;
the time of first registration (b) rupees 45,000/- for engine
in West Bengal. capacity of more than 900 cc.but
up to 1490 cc.;
(c) rupees 60,000/­ for engine
capacity of more than 1490 cc.
but up to 2000 cc.; and
(d) rupees 75,000/­ for engine
capacity of more than 2000 cc.
By order of the Governor,
[PART III
PRADIP KUMAR PANJA,
Pr. Secy. to the Govt. of West Bengal,
Law Department.
Published by Law Department. Government of West Bengal and
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise). Kolkata 700 056.

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