State Act
11
Section 11. Application of the West Bengal Motor Vehicles Tax Act, 1979.
The West Bengal Motor Transport Workers' Welfare Cess Act, 2010
Act no. 5 of 20102010In forceWest Bengal (State Act)
11. Failure to pay cess as may be applicable including the interest or penalty for non-payment of such cess shall be deemed to be a failure to pay tax including the amount of penalty for non-payment of such tax within the meaning of the West Bengal Motor Vehicles Tax Act, 1979, and all relevant provisions including search and seizure and penal provisions of the West Bengal Motor Vehicles Tax Act, 1979, shall be applicable mutatis mutandis unless otherwise specifically provided for in this Act.