Power of State Government to grant exemption from tax

(1) The State Government may, by notification, grant exemption from tax, reduce the rate of tax, or make other modifications regarding tax payment in relation to any class of motor vehicles. (2) The State Government may, by notification, specify the number of days of exemption from additional motor vehicle tax for specific classes of vehicles considering maintenance, law and order, road conditions, elections, or natural disasters, not exceeding ten days in a month.