In section 4 of the West Bengal Motor Vehicles Tax Act, 1979 (hereinafter referred to as the principal Act), in sub-section (1),-

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.".