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