Power to exempt certain passengers from payment of tax.

The Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent area as may be specified in the notification, or passengers carried in stage carriages or contract carriages on such inter-state routes as may be specified in the notification or carried by stage carriages operating in furtherance of any educational, medical, philanthropic or other objects or carried by tourist vehicles covered by permits granted under sub-section (7) of section 63 of the Motor Vehicles Act, 1939 ( 4 of 1939).