One Time Waiver of Penalty On Tax on Motor Vehicles Scheme


No: 5961-WT/TR/O/6M-02/2018 Dated: 31.12.2018


It has been observed that a number of Motor Vehicles registered in this State under both transport and non-transport category has defaulted in payment of Motor Vehicles Tax within its due date of payment leading to huge loss of revenue. Nonpayment of tax in due time also makes the owner of Motor Vehicles liable to pay penalty which may extend to the tune of 100% of tax amount if remains unpaid for more than 75 (seventy five) days.

Considering the entire matter, the State Government in the Transport Department has decided to provide one time opportunity to the owners of such defaulting motor vehicles to pay the due amount of motor vehicle tax and/or additional tax/one-time tax without payment of penalty.

Now, therefore, in exercise of powers conferred under section 11A(3) of the Motor Vehicles Tax Act, 1979 read with section 23A of the West Bengal Additional Tax and Onetime Tax on Motor Vehicles Act, 1989, the Governor is hereby pleased to introduce the scheme namely ‘One Time Waiver of Penalty On Tax on Motor Vehicles Scheme’. Under the scheme, 100% exemption/waiver is hereby allowed on penalty on tax for those motor vehicles which are in default of payment of due tax as on 31st December, 2018 provided the entire due amount of tax and/or additional tax is paid by 31st January, 2019.

The payment of tax can be made online or in any office of the RTO/ ARTO and in case of any problem, the owner may contact the concerned RTO/ ARTO office for the purpose.

The scheme shall not be applicable to transport/commercial vehicles which are more than 15 years old and registered in Kolkata Metropolitan Area.

This issues with the approval of Finance Department, Government of West Bengal accorded under U.O. No. Group ‘R’/2018-2019/0185 dated 31.12.2018.

Sd/- B. P. Gopalika
Principal Secretary

No. 5961-WT dated 31.12.2018, Source

Related Publication