The West Bengal transportdepartment has offered a 100 per cent waiver of penalty on tax default for all types of registered vehicles in the state, an official said on Friday.The state government expects that the waiver will encourage owners of both private and commercial vehicles to pay the due taxes which amount to around Rs 500 crore, the official said.A notification, issued on Thursday, said that the vehicle owners will have to make the payments within March 31 to avail the waiver scheme.In another notification, the transport department has offered a 50 per cent waiver of the compounding amount(fine) for motor vehicle offences, imposed by the enforcement authorities in the state, if paid by March 31.