GOVERNMENT OF WEST BENGAL — The West Bengal Motor Vehicles Tax Act, 1979

GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XXXIII of 1979 THE WEST BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 1979. [Passed by the West Bengal Legislature:] [Assent of the President was first published in the Calcutta Gazette, Extraordinary, of the 6th December; 1979.] [6th December; 1979.] An Act to amend the West Bengal Motor Vehicles Tax Act, 1979. West Ben_ Act IX of 1979 . WHEREAS itis expedient to amendthe West Bengal Motor Vehicles Tax Act; 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirtieth Year of the Republic of India, by the Legislature of West Bengal, as follows= 1. This Act may be called the West Bengal Motor Vehicles Tax (Amendment) Act; 1979. Short title 2 In section 4 of the West Bengal Motor Vehicles Tax Act, 1979 Amendment of section 4 (hereinafter referred to as the principal Act), after sub-section (1), the of West Ben following sub-section shall be inserted: Act IX of 1979. "(IA) Notwithstanding anything to the contrary contained in sub-section (1), a) where tax for any period, yearly Or quarterly, as the case may be, in respect of a motor vehicle has been paid, tax for the said motor vehicle in respect of any subsequent period may be paid within fifteen days from the date on which the tax for such subsequent period becomes payable; (b) in case ofearthquake, flood or any such natural calamity occurring in any part of the State,the State Government may, if it considers it necessary So to do, by order condone delay in payment of the tax and specify the period within which the tax in respect of vehicles registered inthearea mentionedin the order shallbecome payable.' 277 The West Bengal Motor Vehicles Tax (Amendment) Act, 1979. [West Ben: Act XXXIII of 1979.] Sections 3, 4.) Amendm