The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2024

Registered No. WB/SC-247

No. WB(Part-lII)/2024/SAR-13

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3Kalata Gazette

Extraordinary

Published by Authority

VAISAKHA3]

TUESDAY, APRIL 23, 2024 [SAKA 1946

GOVERNMENT OF WEST BENGAL

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:

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 ofthe Governor was first published in the Kolkata Gazette, Extraordinary, ofthe 23rd April, 2024.]

An Act to amend the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.

WHEREAS it 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;

West Ben. Act

XIX of 1989.

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. [PART III THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024 The West Bengal Additional Tax and One-time Tax on Motor Vehicles (Amendment) Act, 2024. (Sections 2, 3.)
2. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Amendment of section 9BB of West Ben. Act XIX of 1989.

"(1) The ownerofany motorcarand omnibus (with seats up to 14 and not registered 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 ofpayment of tax.".

Amendment of Schedule IV.

"Part IAA

Life-time tax on motor cars and omnibuses (with seats up to 14 seats and not registered as transport vehicle) where life-time tax is not paid at the time of first registration in West Bengal:-

SI. No. Description of motor Rate of life-time tax vehicles

1. (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, 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.