1. Do I have to pay tax for my vehicle?
Yes. All owners of vehicles have to pay taxes in time.
2. If I my vehicle is registered outside West Bengal and I have paid there, then do I require to pay tax when I use the vehicle in West Bengal?
Yes. As tax on motor vehicles tax is a State tax, you are required to pay the taxes for the period of use of your vehicle in this state.
3. Who is responsible for payment of Tax?
Normally the onus is on the owner. But, the Act requires the possessor of the vehicle also to pay the dues in cases where taxes have remained unpaid.
4. Where do I pay the Taxes?
The taxes are to be paid at the motor vehicle office where the vehicle stands registered with.
5. What happens if I fail to pay taxes in time?
You can not use the vehicle on road after expiry of Tax. Your vehicle may also be impounded by the enforcement wing. Penalties on tax also start accruing. Your vehicle may also be auctioned by the government for realization of government dues. The permit also becomes automatically invalid.
6. What are the rates of penalty?
There is a grace period of 15 days for payment of tax without penalty after expiry. Penalty is charged thereafter @ 25% for delay in payment during the period of 16th day to 45th day after expiry, then @ 50% for delay in payment during the period of 46th day to 75th day after expiry and @ 100% for delay in payment after the 75th day after expiry.
But, for vehicles against which One-time Tax is payable the rate of penalties are: grace period of 15 days for payment of tax without penalty after expiry; Penalty is charged thereafter @ 1/20th part for delay in payment during the period of 16th day to 45th day after expiry, then @ 1/10th part for delay in payment during the period of 46th day to 75th day after expiry; then @ 1/5th part for delay in payment after the 75th day after expiry; then @ 2/5th part for delay in payment during the period of 1st year and the 2nd year after expiry; then @ 3/5th part for delay in payment during the period of 2nd year and the 3rd year after expiry; then @ 4/5th part for delay in payment during the period of 3rd year and the 4th year after expiry and finally @ 100% for delay in payment after the 4th year after expiry.
Further, if the tax is not paid against any vehicle even after 30 days of detention of the vehicle for non payment of taxes, then the liability goes up to double the amount of taxes due plus the penalty applicable as above.
Further yet, if any non transport vehicle registered outside this state is apprehended by the enforcement wing for plying without payment of taxes for this state, then the liability will be to pay the taxes for the past one year with cent percent of that as fine and also taxes for the next one year, and if, a transport vehicle registered outside this state is detected by the enforcement wing to be plying in this state without either without permit or with permit but without payment of taxes, then the liability is to pay taxes for a retrospective period of 17 weeks with cent percent penalty and also for the period of at least one week for the prospective period.
7. What are the documents required for payment of taxes?
The documents are:
- A signed and duly filled declaration form;
- Copies of Registration Certificate / Insurance Certificate / PUCC.
- Right hand side part of the original Tax Token;
- Proof of entry into this state (for vehicles registered in any other state only).
8. What are the types of taxes payable in this state?
- Additional Tax;
- One Time Tax (payable against all private LMVs up to the age of 10 years):
- Life Time Tax (payable by all 2 wheelers registered after 24/11/1991);
- Special Tax (payable for any vehicle fitted with air conditioner);
- Dealer Tax (payable by the dealer only once at the time of first registration);
9. What are the periods of validity of taxes?
Tax: One year for non transport & either 1 year or quarterly for transport.
Additional Tax: One year for non transport & either 1 year or quarterly for transport.
Special Tax: One year for non transport & either 1 year or quarterly for transport.
One time tax: for 5 years.
Life time Tax: for the entire life.
Any vehicle found being used on road where the tax token or the permit is either forged or appears to have been fraudulently obtained, the vehicle will be mandatorily seized and subsequently forfeited to the state government.