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

GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XIII of 1986 THE WEST BENGAL MOTOR VEHICLES TAX (AMENDMENT) ACT, 1986. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 26th May, 1986.] [26th May, 1986.] An Act to amend the West Bengal Motor Vehicles Tax Act, 1979. WHEREAS it is expedient t amend the West Bengal Motor Vehicles Tax Act; 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-seventh Year of the Republic of India, by the Legislature of West Bengal, as follows: 1_ (1) This Act may be called the West Bengal Motor Vehicles Tax Short title 1986. and (Amendment) Acl; commence - 2 shall be ment _ (2) This section shall come into force at once; section deemed to have come into force on the Ist day of April, 1981; and section 3 shall come into force On such date as the State Government may, by notification in the Official Gazette, appoint 2 In section HAofthe West Bengal Motor Vehicles Tax Act, 1979 Amendment of section hereinafter referred to as the principal Act), HA of West (1) in the marginal note, the word "fixed" shall be omitted; Ben97St IX (2) in sub-section (1), for the words "specify a fixed rate the words "specify the rate shall be substituted; and (3) in sub-section (2), the word "fixed" shall be omitted_ West Ben_ Act IX of 1979 . 3. In section 16 of the principal Act; sub-section (4) shall be Amendment of section renumbered aS clause (a) of that sub-section and after clause (a) as so 16. renumbered, the following clause shall be inserted: "(b) The sale of the vehicle seized and detained may be effected either by the Taxing Officer having jurisdiction o by any other Taxing Officer within whose jurisdiction the