Kolkata: The state Transport Department has issued a notification allowing owners of certain motor vehicles who have paid a one-time tax to convert it into a lifetime tax by paying the residual amount within a stipulated time frame.
The provision applies to motor cars and omnibuses with a seating capacity of up to 14 that are not registered as transport vehicles, excluding battery-operated vehicles.
Provisions laid down in the West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989, already allow vehicle owners to choose between one-time and life-time tax at the time of first registration. The Transport Department said it was observed that a large number of vehicle owners were unaware of this option at the time of registration and later approached Regional Transport Offices (RTOs), Assistant Regional Transport Offices (ARTOs) and the department after paying one-time tax, seeking conversion to life-time tax by paying the residual amount. As there is no express restriction in the law against such conversion, the department decided to permit it and prescribe a formal procedure. Under the notification issued on December 15, vehicle owners seeking conversion must apply to the Taxing Officer or the Registering Authority with whom the vehicle is registered within 15 days of depositing the one-time tax. The authority will conduct a fresh assessment of the applicable lifetime tax and communicate the residual amount payable in writing.
Owners must convey their written willingness within three days of receiving the assessment. Upon receipt of consent, the Taxing Officer will generate a VAHAN application for lifetime tax, adjust the principal amount already paid under the one-time tax, and collect the remaining amount over the counter.
The residual tax must be paid within seven days, and the entire conversion process must be completed within 30 days from the date of payment of the one-time tax.