The West Bengal Motor Vehicles Tax (Amendment) Act, 2024

Registered No. WBISC-247
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No. WBP art-III)/2024/SAR-12
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Extraordinary
Published by Authority
TUESDAY, APRIL 23, 2024 [SAKA 1946
PART III- Acts of theWest BengalLegislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 461-L.2 3rd April, 2024.- The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:-
West Bengal Act VIII of 2024
THE WEST BENGAL MOTOR VEHICLES TAX
(AMENDMENT) ACT, 2024.
[Passed by the WestBengal Legislature.]
[Assent of the Governor wasfirst published in the Kolkata Gazette,
Extraordinary, of the 23rd April, 2024.]
An Act to amend the West Bengal Motor Vehicles Tax Act, 1979.
Short title and
commencement.
WHEREASit is expedient to amend the West Bengal Motor Vehicles Tax Act, 1979,
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 maybe called theWest BengalMotor VehiclesTax (Amendment)
Act, 2024.
West Ben. Act IX
of 1979.

2
Amendment of
section 4 of
West Ben. Act IX
of 1979.
THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024
The West Bengal Motor Vehicles Tax
(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. In section 4 of the West Bengal Motor Vehicles Tax Act, 1979 (hereinafter
referred to as the principal Act), in sub-section (1),­
(1) in the first proviso,the words "A rebate offiveper cent.shallbe allowedif the
tax is however paid for the year in advance" shall be omitted;
(2) after the last proviso, the following proviso shall be added:
"Provided also that in the case of following transport vehicles, tax is to be realised
in the following manner:-
[PART III
Type of vehicle
Three-Wheeler Passenger
Vehicles, Three-Wheeler
GoodsVehi cles,E-ri ckshaws,
E-carts,Tractors,Agricultural
Trailers, Construction
Equipment Vehicles and
LightGoodsVehicleshaving
registered laden weight up
to 6,000 kgs., registered as
transport vehicles.
Rate of tax
Tax to be paid
mandatorilyinyearly
mode; payment in
quarterly mode shall
not be admissible.
Thetaxshallbeliable
tobepaidforaperiod
notlessthanoneyear
atatimeatthetimeof
first registration or
later.
Rebate admissible
(a) A rebate @ 15%
(fifteen per centum)
shallbeallowedifthe
tax is paid for three
years in advance;
(b) A rebate @ 30%
(thirty per centum)
shallbeallowedifthe
tax is paid for five
yearsinadvance;and
(c) Arebate@40%(forty
per centum) shall be
allowed if the tax is
paid for ten years or
above in advance.
Amendment of
Schedule.
(3) after the last proviso so added, the following note shall be inserted:
"N ote.- Forothervehiclesregisteredastransportvehicles,theTaxingOfficermay
allow payment of tax for three months at such rate and in such manner as is prevailing
now. Such tax shall not exceed a quarter of the tax payable for the year and a rebate
option as mentioned in this section and as opted for by the vehicle owner will be
admissible.".
3. In the Schedule oftheprincipal Act,under theheading "B. Vehiclefor carrying
passengers plying for hire or reward:", in item (3), after serial No. (b), the following
serial No. and entry relating thereto shall be added:
"(c) with seating capacity up to 5 and 1.2per centum of the
engine capacity up to 650 cc. value or Rs. 4,000/­
(including quadric cycle) whichever is higher;
Note. A rebate @ 15% (fifteenper centum) shallbe allowed if the tax is paid for
three years in advance, arebate @30% (thirtyper centum) shall be allowed if the tax
ispaidforfiveyearsinadvanceandarebate @40%(fortypercentum) shallbe allowed
if the tax is paid for ten years or above in advance.".
By order of the Governor,
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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