Power to exempt

Power to exempt:

1. (1) The Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of the tax payable under this Act by any specified class of persons or in respect of such motor vehicles or class of motor vehicles as may be specified in the said notification.
2. (2) Any notification issued under sub-section
3. (1) may be issued so as to be retrospective to any date not earlier than the 1st April, 1996 and such notification shall have effect as if it were issued under this Act.