Exemption from tax

The Chhattisgarh Motoryan Karadhan (Sanshodhan) Adhiniyam, 2012/2016

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Statutory text

(1) Notwithstanding anything contained in sub-section (1) of Section 3, the State Government, if it is necessary so to do in the public interest, may by notification exempt either totally or partially the motor vehicles or class of motor vehicles from the payment of tax under this Act. (2) The State Government may, by notification, exempt the motor vehicle or class of motor vehicles specified in sub-section (2) of Section 3 from payment of tax. (3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles used for the purposes of the Act, if, in the opinion of the State Government, are used for the service of the State or in public welfare, the State Government may by Notification grant from time to time exemption specifically or generally. (4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles owned by the Central Government, State Government or a local authority, when used solely for public purposes and not for the purposes of profit, shall be exempted from the payment of tax. (5) Notwithstanding anything contained in sub-section (1) or sub-section (2), the motor vehicles used in an emergency for the purpose of relief, public order or fire fighting shall be exempted from the payment of tax. (6) Notwithstanding anything contained in this Act, any transport vehicle of the category, if in the opinion of the State Government, is useful for the purpose of sub-section (4) or (5), the State Government may, by notification, grant total or partial exemption from payment of tax. (7) If any person desires to obtain exemption under the provisions of sub-section (1), (2) or (3), he shall make an application in the prescribed form to the prescribed authority in such manner as may be prescribed, and the prescribed authority shall, after such inquiry as it deems fit, grant or refuse the exemption within the time prescribed for the purpose.

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