You must be referring to highly advertised BMW X1. I personally visited dewan motors and did test drive as well. Let me declare X1 is front wheel drive (not 4 wd) and in 40 lacs you will be driving a skeleton brand BMW without even basic features like cd player, arm rest, automatic steptronic transmission, spare wheel, metallic colour etc. Hi end features like parking sensors, cruise control, panoramic moon roof, leather seats, paddle shifters for manual control are also missing which are being offered in vitara.
If you can afford to add all these features at extra cost, price will shoot to 75 lacs and even then it will be front wheel drive