The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2024
The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2024
The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2024 modifies motor vehicle taxation rules in West Bengal. It specifically applies to owners of non-transport motor cars and omnibuses with up to fourteen seats, excluding electric or battery-operated vehicles. The law regulates tax obligations for vehicle owners who did not pay life-time tax during their initial vehicle registration in the state. It introduces standardized life-time tax rates structured around engine capacity, ranging from fixed minimums to specific fee tiers for higher cubic capacity engines. This legislation matters because it establishes clear, updated tax requirements for non-electric personal vehicles, ensuring compliance and standardized state revenue collection.
Part III-ACTS of the West Bengal Legislature.
- 1Short title and commencement.
- 2I section 9BB ofthe West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989 (hereinafterreferred to as the principal Act), for sub-section (1), the following sub-section shall be substituted:-
- 3In Schedule IV of the principal Act, after Part IA, the following Part shall be inserted:-
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