ring
West Bengal Road Tax

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  VehicleRoad Tax
Up to 80 ccRs.1,560
Above 80 ccRs.3,125
Above 170 ccRs.4,685
Above 250 ccRs.6,250

Lifetime tax on battery operated motorcycles are tabulated below:

Description of Vehicle-based on Engine CapacityOne Time Tax Rate
Beyond 2.5 km up to 0.35 kmRs.1,560
Beyond 0.35 km up to 0.50 kmRs.3,125
Beyond 0.50 km up to 0.75 kmRs.4,685
Beyond 0.75 kmRs.6,250

Tax rates for motorcycles not plying for hire are tabulated below.

Description of Vehicle-based on Engine CapacityAnnual Tax Rate
Enquire capacity up to 80 cc

Rs.100

Additional tax – 25% of the annual tax

Enquire capacity up to 170 ccRs.200
Enquire capacity up to 250 ccRs.300
Enquire capacity above 250 ccRs.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 CapacityOne Time Tax Rate (in rupees)Fee for Air Conditioned Vehicles(in rupees)
Up to 900 cc10,5504,000
Beyond 900 cc up to 1490 cc13,9007,500
Beyond 1490 cc up to 2000 cc.21,80010,000
Beyond 2000 cc up to 2500 cc28,00012,500
Beyond 2500 cc30,00015,000

Other Vehicles

The tax rate for the motor car owned by others are tabulated below:

Description of Vehicle-based on Engine CapacityOne Time Tax Rate
Up to 900 ccRs.11,900
Up to 1490 ccRs.15,250
Up to 2000 ccRs.24,500
Up to 2500 ccRs.30,000
Beyond 2500 ccRs.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 CapacityAnnual tax Rate
Up to 900 cc

Rs.600

Additional tax – 50% of the annual tax plan of Rs.1,000.

 

Up to 1490 ccRs.800
Above 2500 ccRs.1,600

The tax rate for Omnibus registered as the non-transport vehicle which has completed ten years are tabulated below:

Description of VehicleAnnual 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 TimeRate of Penalty
Delayed up to 15 days after the date of expiryNil
Delayed from 16th to 45th day after the date of expiry25% of the tax payable
Delayed from 46th to 75th day after the date of expiry50% of the tax payable
Delayed for more than 75 days after the date of expiry100% of the tax payable

 One-Time Tax

Prescribed TimeRate of Penalty
Delayed up to 15 days after the expiryNil
Delayed from 16th to 45th day after the date of expiry1/20th of the tax payable
Delayed from 46th to 75th day after the date of expiry1/10th of the tax payable
Delayed beyond 75 days up to 1 year after the date of expiry1/5th of the tax payable

 

Post by Karthiga

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.

User

Hi there,

Online We are available online!