Mr Justice Bhaskar Bhattacharya of Calcutta High Court today set aside two provisions of the West Bengal One-time Tax and Additional Tax Act of 2003. After this judgment the state government will not be able to collect life-time tax on two-wheelers and additional tax for five years on four-wheelers. The tax already collected should be refunded to owners within two months with interest at the rates prevailing in the State Bank of India.