In Schedule IV of the principal Act, after Part IA, the following Part shall be inserted:-

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.