section 21
Exemption from tax
The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016General201234 sections
Statutory text
- (1) The State Government may, by notification and subject to such conditions as it may specify, exempt either totally or partially any class of motor vehicles or any motor vehicle from payment of tax. (2) Any notification issued under sub-section (1) may be issued so as to have retrospective effect. (3) Any notification issued under sub-section (1) shall be laid on the table of the Legislative Assembly.
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