Power to exempt certain passengers, from payment of tax.

The State Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers 1[carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be specified in the notification, or passengers] carried in stage carriages on such inter-State routes as may be specified in the notification or carried by stage carriage operating in furtherance of any educational, medical, philanthropic, or other object.