section 14
Saving as to vehicles used for agricultural purposes
Puducherry Motor Vehicles Taxation Act, 1967Nothing in this Act shall apply to Tractor with Trailer or Tipping Trailer which is exclusively used for transporting agricultural produce of registered farmers of the Union territory of Puducherry.
Explanation-I :- For the purpose of this section, the expression "transportation of agricultural produce" includes transportation of the agricultural produce for personal use, to and from the farm, the threshing field, the mill or the storage house and to the market for selling.
Explanation-II :- A motor vehicle used for transporting agricultural produce of persons other than the owner-cultivator shall not for the purpose of this section, be deemed to be used solely for the purpose of agriculture.
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