Power to exempt from tax

General201234 sections

Statutory text

(1) The State Government may, by notification, exempt any motor vehicle or any class of motor vehicles from the payment of tax.
(2) The State Government may, by notification, cancel any notification issued under sub-section (1) and upon the cancellation of such notification, the tax shall become payable in respect of the motor vehicle concerned from such date as may be specified in the notification of cancellation.
(3) [Deleted by M.P. Act No. 19 of 1997]
(4) (a) the motor vehicles which are owned by the Central Government or State Government and used for the purposes of the Central Government or State Government;
- (b) the motor vehicles which are owned by the Central Government or State Government and used for the rescue operations;
- (c) The motor vehicles which are owned by the Local Bodies and used for the sanitation purposes and fire fighting;
- (d) the motor vehicles which are used for agricultural purposes provided that such vehicle is registered in the name of the agriculturist who is using it for his own agricultural operations;
- (e) the motor vehicles of the diplomatic and consular corps;
- (f) the motor vehicles which are owned by the Public Charitable Trust and used for the medical, educational and social service purposes;
- (g) the motor vehicles for the transportation of the dead bodies;
- (h) the motor vehicles which are owned by the Institutions for the Handicapped and used for the welfare of such persons.

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