I 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:-

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.".