GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act VIII of 1999 — The West Bengal Additional Tax And One-time Tax On Motor Vehicles Act, 1989

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act VIII of 1999 THE WEST BENGAL ADDITIONAL TAX AND ONE-TIME TAX ON MOTOR VEHICLES (AMENDMENT) ACT, 1999. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 22nd July, 1999.] [22nd July, 1999.] An Act to amend the West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989. West Ben WHEREAS it is expedient to amend the West Bengal Additional Tax Act XIX of and One-time Tax on Motor Vehicles Act; 1989, for the purposes and 1989. in the manner hereinafter appearing; It is hereby enacted in the Fiftieth Year of the Republic of India, by the Legislature of West Bengal, as follows 13 (1) This Act may be called the West Bengal Additiona Tax and Short title and One-time Tax on Motor Vehicles (Amendment) Act; 1999. commence- ment. (2) It shall come into force at once. 2. In section 2 of the West Bengal Additional Tax and One-time Amendment of section 2 Tax on Motor Vehicles Act, 1989 (hereinafter referred to as the principal of West Ben Act), Act XIX of 1989. (1) after clause (1a), the following clause shall be inserted: '(Ib) "autorickshaw" means a motor vehicle having three wheels constructed or adopted and used to carry not more than three passengers for hire or reward excluding the driver: Explanation.--For the purposes of this clause, motor vehicle having three wheels constructed or adopted and used to carry more than three passengers but not more than twelve passengers for hire O reward excluding the driver shall not be treated as autorickshaw. Such motor vehicle shall be regarded as motorcab or maxicab, considering its seating capacity under the Motor Vehicles Act; 1988; 59 of 1988. 143 The West Bengal Additional Ta