Exemptions

(1) The Government may, by notification in the Official Gazette, make an exemption, reduction in the rate or other modification in regard to the tax payable – (i) by any person or class of persons, or (ii) in respect of any motor vehicles or class of motor vehicles or motor vehicles running in any particular area.

(2) Every notification issued under sub-section (1) shall be laid on the table of the Legislative Assembly for a period of two months when the Assembly is in session.