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This document summarizes the West Bengal Motor Vehicles Tax Act of 1979, which levies taxes on motor vehicles in the state of West Bengal. Key points:
- The act consolidates and amends previous laws regarding imposing and levying taxes on motor vehicles in West Bengal.
- It defines various terms related to motor vehicles and registration.
- The owner of any registered motor vehicle in West Bengal must pay tax on the vehicle at the rate specified in the act's tax schedule.
- Dealers and manufacturers keeping motor vehicles in their possession must also pay tax at the dealer rate in the schedule, regardless of vehicle use.
This document summarizes the West Bengal Motor Vehicles Tax Act of 1979, which levies taxes on motor vehicles in the state of West Bengal. Key points:
- The act consolidates and amends prev…