Exemptions from taxes on vehicles and animals

Exemptions from taxes on vehicles and animals (1) The tax under clause (a) of sub-section (1) of Section 118 shall not be leviable in respect of -(a) vehicles belonging to the Corporation, Government or the Union of India;(b) vehicles intended exclusively for the conveyance free of charge of the injured, the sick or the dead ;(c) children’s perambulators or tricycles ;(d) vehicles kept by bona fide dealers in vehicles merely for sale and not for use. (2) The tax under clause (b) of sub-section (1) of Section 118 shall not be leviable in respect of animals belonging to the Corporation, Government or Union of India.