Exemption of tax in certain circumstances.

Where any person is causing entry of motor vehicle into a local area within a period of fifteen months from the date of registration of such vehicle in any Union Territory or any other State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and that such entry is occasioned as a result of shifting the place of his residence from such Union Territory or State into this State, the Commissioner may exempt such person from payment of entry tax on entry of such vehicle subject to production of proof in this regard by him.