The West Bengal Motor Vehicles Tax (Amendment) Act, 2024

Registered No. WBISC-247

No. WBPart-III)/2024/SAR-12

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Extraordinary Published by Authority

TUESDAY, APRIL 23, 2024 [SAKA 1946

VAISAKHA3]

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 the Kolkata Gazette, Extraordinary, ofthe 23rd April, 2024.] An Act to amend the West Bengal Motor Vehicles TaxAct, 1979.

West Ben. Act IX of 1979.

WHEREAS it is expedient to amend the West Bengal Motor Vehicles Tax Act, 1979, 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:-

1. (1) This Act may be called the West Bengal Motor Vehicles Tax (Amendment) Act, 2024. [PART III THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 23, 2024 The West Bengal Motor Vehicles Tax (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 4 of West Ben. Act IX of 1979.

1. (1) in the first proviso, the words "A rebate offiveper cent. shall be allowed ifthe tax is however paid for the year in advance" shall be omitted;
2. (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 Rebate admissible Rate of tax Three-Wheeler Passenger Vehicles, Three-Wheeler GoodsVehicles,E-rickshaws, E-carts, Tractors, Agricultural Trailers, Construction Equipment Vehicles and Light Goods Vehicles having registered laden weight up to 6,000 kgs., registered as transport vehicles.
   • (a) A rebate @ 15% (fifteen per centum) shallbeallowedifthe tax is paid for three years in advance;
   • (b) A rebate @ 30% (thirty per centum) shall beallowed ifthe tax is paid for five years in advance; and
   • (c) Arebate@ 40%(forty per centum) shall be allowed if the tax is paid for ten years or above in advance. Tax to be paid mandatorilyinyearly mode; payment in quarterly mode shall not be admissible. Thetaxshallbeliable to bepaid foraperiod not less than one year at atimeat thetimeof first registration or later.
3. (3) after the last proviso so added, the following note shall be inserted: "Note.-Forothervehicles registered as transportvehicles, theTaxing Officermay allow payment oftax for three months at such rate and in such manner as is prevailing now. Such tax shall not exceed a quarter ofthe 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.".

In the Schedule ofthe principal Act, under the heading "B. Vehicle for carrying 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 ofthe 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 ifthe tax is paid for three years in advance, a rebate @ 30% (thirty per centum) shall be allowed ifthe tax is paid forfiveyears in advance and arebate @40% (fortyper centum) shall be allowed ifthe 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.