Exemption

(1) Nothing contained in this Act shall apply to the persons who are subject to the Army Act, 1950, the Navy Act, 1957 or the Air Force Act, 1950 and are serving in any part of the State of Sikkim. (2) Subject to such conditions as it may impose, the State Government may, if it considers it necessary so to do in the public interest, by notification, exempt any class of persons from payment of the whole or any part of the tax payable under this Act.