Registered No. WBISC-247 No.WBPart-III)/2024/SAR-12
@he 3Klata &6a7efte Extraordinary Published by Authority
VAISAKHA3] TUESDAY, APRIL 23, 2024 [SAKA 1946
PART III-Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 461-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:-
West Bengal Act VIII of 2024
THE WEST BENGAL MOTOR VEHICLES TAX
(AMENDMENT) ACT, 2024.
[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in theKolkata Gazette, Extraordinary, of the 23rd April, 2024.]
An Act to amend the West Bengal Motor Vehicles TaxAct, 1979. WHEREAS it is expedient to amend theWest Bengal Motor Vehicles Tax Act, 1979, WestBen.ActIXof1979. 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 ofWest Bengal, as follows:-
Short title and
commencement. 1. ( 1) This Act may be called theWest Bengal MotorVehicles Tax (Amendment) Act, 2024.
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2 THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024
[PART III
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.
Amendment of
2. In section 4 of the West Bengal Motor Vehicles Tax Act, 1979 (hereinafter section 4 of
West Ben. Act IX referred to as the principal Act), in sub-section (1),- of 1979.
(1) in the first proviso, the words "A rebate of fiveper cent. shall be allowed if 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 offollowing transport vehicles, tax is to be realised in the following manner:-
Type of vehicle Rate of tax Rebate admissible
Three-Wheeler Passenger Tax to be paid (a) A rebate @ 15% Vehicles, Three-Wheeler mandatorily in yearly (fifteen per centum) GoodsVehicles, E-rickshaws, mode; payment in shall be allowed ifthe E-carts, Tractors, Agricultural quarterly mode shall tax is paid for three Trailers, Construction not be admissible. years in advance; Equipment Vehicles and Thetax shall be liable (b) A rebate @ 30% Light Goods Vehicles having to bepaid foraperiod (thirty per centum) registered laden weight up not less than one year shall be allowed ifthe to 6,000 kgs., registered as at atimeat the timeof tax is paid for five transport vehicles. first registration or years in advance; and later.
(c) Arebate@ 40% (forty per centum) shall be allowed if the tax is paid for ten years or above in advance.
(3) after the last proviso so added, the following note shall be inserted:
"Note.-Forothervehicles registered as transport vehicles, theTaxing Officermay 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.".
Amendment of
3. In the Schedule of the principal Act, under the heading "B. Vehicle for carrying Schedule.
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 1.2 per 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) shall be allowed if the tax is paid for three years in advance, a rebate @ 30% (thirty per centum) shall be allowed if the tax is paid for five years in advance and arebate @40% (fortyper centum) shall be 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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