Step 1: Background.
The Motor Vehicles Act, 1939 consolidated laws relating to motor vehicles in India.
Step 2: Enforcement date.
Although enacted in 1939, it actually came into force in 1940.
Step 3: Conclusion.
Hence, the correct answer is (B).
Match List-I with List-II 
Match List-I with List-II 
Match List-I with List-II 
Match List-I with List-II 
Match List-I with List-II 