West Bengal Road Tax
West Bengal Road Tax
In India, road tax is levied by the respective state governments on individuals for the use of their vehicle on public roads. The imposition of tax differs from state-to-state due to different tax rates set by the particular state government based on the vehicles. Road tax has to be paid by the vehicle owners at the time of registering their vehicle with the Regional Transport Office. In this article, we look at the various aspects of West Bengal Road Tax in detail.
West Bengal Vehicle Tax Act,1979
As per the provisions under the West Bengal Vehicle Tax Act, 1979, the transport department is liable for the collection of road tax from vehicle owners in the state. The road tax payment is made on a quarterly, annual or lifetime basis. The registered owner or individual who owns a vehicle has to fill a form stating the particulars of the vehicle and its use in the state to the taxation authority.
Calculation of Road Tax
In West Bengal, road tax is calculated based on the various factors such as the type of Vehicle (Two wheelers, Four wheelers) and purpose of usage (personal, transportation of goods). It also depends on the model, make seating capacity, engine capacity, etc. of the vehicle. The vehicle owner has to pay the tax according to the rate mentioned in the tax rules specified below.
Tax Rate on Two Wheelers
The slabs for lifetime tax on motorcycles in the State of West Bengal are tabulated below:
For New Vehicles (up to one year)
| Description of Vehicle | Road Tax |
| Up to 80 cc | Rs.1,560 |
| Above 80 cc | Rs.3,125 |
| Above 170 cc | Rs.4,685 |
| Above 250 cc | Rs.6,250 |
Lifetime tax on battery operated motorcycles are tabulated below:
| Description of Vehicle-based on Engine Capacity | One Time Tax Rate |
| Beyond 2.5 km up to 0.35 km | Rs.1,560 |
| Beyond 0.35 km up to 0.50 km | Rs.3,125 |
| Beyond 0.50 km up to 0.75 km | Rs.4,685 |
| Beyond 0.75 km | Rs.6,250 |
Tax rates for motorcycles not plying for hire are tabulated below.
| Description of Vehicle-based on Engine Capacity | Annual Tax Rate |
| Enquire capacity up to 80 cc |
Rs.100 Additional tax – 25% of the annual tax |
| Enquire capacity up to 170 cc | Rs.200 |
| Enquire capacity up to 250 cc | Rs.300 |
| Enquire capacity above 250 cc | Rs.400 |
Road Tax on Four Wheelers
The tax slabs for a motor vehicle owned by individual or societies under the West Bengal Societies Registration Act, 1961 in the state of West Bengal are tabulated below:
| Description of Vehicle-based on Engine Capacity | One Time Tax Rate (in rupees) | Fee for Air Conditioned Vehicles(in rupees) |
| Up to 900 cc | 10,550 | 4,000 |
| Beyond 900 cc up to 1490 cc | 13,900 | 7,500 |
| Beyond 1490 cc up to 2000 cc | .21,800 | 10,000 |
| Beyond 2000 cc up to 2500 cc | 28,000 | 12,500 |
| Beyond 2500 cc | 30,000 | 15,000 |
Other Vehicles
The tax rate for the motor car owned by others are tabulated below:
| Description of Vehicle-based on Engine Capacity | One Time Tax Rate |
| Up to 900 cc | Rs.11,900 |
| Up to 1490 cc | Rs.15,250 |
| Up to 2000 cc | Rs.24,500 |
| Up to 2500 cc | Rs.30,000 |
| Beyond 2500 cc | Rs.32,000 |
The annual tax rate for the motor car owned by Industrial or societies registered under the West Bengal Society Registration Act, 1961 are tabulated below:
| Description of Vehicle-based on Engine Capacity | Annual tax Rate |
| Up to 900 cc |
Rs.600 Additional tax – 50% of the annual tax plan of Rs.1,000.
|
| Up to 1490 cc | Rs.800 |
| Above 2500 cc | Rs.1,600 |
The tax rate for Omnibus registered as the non-transport vehicle which has completed ten years are tabulated below:
| Description of Vehicle | Annual Tax Rate |
| The vehicle with seating capacity up to 10 persons |
Rs.1,400 Additional tax – 50% of tax plus Rs.100 |
| The vehicle with seating capacity beyond ten persons |
Rs.1,400 for ten persons + Rs.150 for each additional seat beyond ten persons.
|
Payment of Road Tax
The taxable person may remit their taxes at the office where their vehicles are registered. For vehicles registered outside West Bengal or temporarily used in the State, the taxes has to be paid at the border or the nearest Regional Transport Office (RTO). The mode of payment of taxes can be done either in cash or draft.
Rates of Penalty
The penalty rates for late payment of tax in all cases except one-time tax are specified below:
| Prescribed Time | Rate of Penalty |
| Delayed up to 15 days after the date of expiry | Nil |
| Delayed from 16th to 45th day after the date of expiry | 25% of the tax payable |
| Delayed from 46th to 75th day after the date of expiry | 50% of the tax payable |
| Delayed for more than 75 days after the date of expiry | 100% of the tax payable |
One-Time Tax
| Prescribed Time | Rate of Penalty |
| Delayed up to 15 days after the expiry | Nil |
| Delayed from 16th to 45th day after the date of expiry | 1/20th of the tax payable |
| Delayed from 46th to 75th day after the date of expiry | 1/10th of the tax payable |
| Delayed beyond 75 days up to 1 year after the date of expiry | 1/5th of the tax payable |
