Exemption

Tax197527 sections

Statutory text

(1) The State Government may, by notification, make an exemption, reduction in the rate or other modification in regard to thp tax payabIe;
- (i) by any person or class of persons; or
- (ii) in respect of any motor vehicle or class of motor vehicles.
(2) Every notification issued under sub-section
(1) shall, as soon as may be after it is issued, be laid before the State Legislature for a total period of fourteen days which may be comprised ia one or more sessions.

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