Exemption of Tax for Motor Vehicles more than 50 years Old
Transport. Motor Vehicle Tax.
Government of West Bengal
12, R. N. Mukherjee Road, Kolkata-700 001
No. 3360-WT/6M-06/2006 Date:- 07.09.2015
Whereas Sub-rule (2) (c) of Rule 92 of Central Motor Vehicles Rules, 1989 provides that nothing in this rule (Chapter V ibid) shall apply to a motor vehicle which is more than fifty years old from the date of its registration and is being driven for taking part in a vintage car rally;
And, whereas, this Department frequently receives applications for grant of exemption from payment of motor vehicle tax/ additional tax in respect of such motor vehicles;
And, whereas, the State Government in the Transport Department after due consideration of the matter considers it appropriate to allow exemption from payment of motor vehicle tax/ additional tax in public interest in respect of the motor vehicles as described hereinafter;
And, whereas, the Taxing Officer concerned has to satisfy himself through enquiry or otherwise that such motor vehicle has not been used or kept for use for any purpose other than taking part in a vintage car rally;
Now, therefore, in exercise of the powers conferred by Section 21 of the West Bengal Motor Vehicles Tax Act, 1979 (West Ben. Act IX of 1979) read with sub-section 3 of section 3 of the West Bengal Additional Tax & One-time Tax on Motor Vehicles Act, 1989 and in continuation of this Department’s Notification No. 7964-WT/6M-37/89 dated 07.07.1989, the Governor is pleased hereby to exempt totally, with immediate effect, the motor vehicles which are more than fifty years old from the date of its registration in West Bengal and are only driven for taking part in a vintage car rally, from payment of motor vehicle tax/ additional tax.
This issues with the concurrence of the Finance Department vide their U.O. No. Group T/2015-2016/0438 dated 26.08.2015 and Group – R U.O. No. 0066 dated 28.08.2015.
By Order of the Governor,
Additional Secretary to the Govt. of WB
No. 3360-WT dated 07.09.2015