Exemption from levy of tax

[(1) No tax shall be leviable on the motor vehicles used or kept for use by a municipal corporation, municipal council, notified area committee or cantonment Board solely for the purposes of conservancy, and fire extinguishing or as ambulance.] 2

1. (2) No tax shall be leviable on any motor vehicle used or kept for use solely for the purpose of agriculture. [Explanation I.--For the purposes of sub-section
2. (2) any articulated vehicle belonging to a bona-fide agriculturist used for transporation of-
   • (i) agricultural produce grown on the land cultivated personally; or
   • (ii) any material required for the purpose of agriculture, between the land cultivated personally and his place of residence, godown or any market place of such agriculture produce or such material shall be decmed to be used solely for the purposes of agriculture but any other motor vehicle used for transporting agriculture produce shall not be deemed to be used solely for the purpose of agriculture. Explanation II.--For the purposes of Explanation I, the expressions “bona-fide agriculturist”, “to cultivate personally” and “agriculture” shall have the meanings assigned to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).] 1