Provisions of this Act not to apply to the motor vehicles designed and used solely for agricultural and mining purposes.

(1) Nothing in this Act shall apply to a motor vehicle registered in the name of the owner or occupier of any agricultural land or mine if such land is under his personal cultivation or if such mine is being worked personally by him and such motor vehicle is designed and used solely for carrying out agricultural or mining operations on such land or mine or within a distance of fifteen miles from the limits of such land or mine. (2) Notwithstanding anything contained in the Act, a tax at rupees twenty-five per quarter shall be levied on any vehicle specified in sub-section (1), when the vehicle is not used solely for carrying out such agricultural or mining operations but is used by its registered owner for any other purpose of his own. Explanation I.- For the purpose of this section, the expression “agricultural operation” shall mean tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture; but shall not include the transporting of persons, manure or materials for the purpose of agriculture or the transporting of agricultural produce except when such transporting is made by the owner or occupier of the land for his own purposes – (i) within a distance of fifteen miles from the limits of such land, or (ii) to or from the nearest market place irrespective of the distance of such market place from the limits of such land. Explanation II.- For the purpose of this section, “personal cultivation” means cultivation by a person of his own land and on his own account- (1) by his own labour; (2) by the labour of any member of his family; or (3) by servants on wages payable in cash or in kind or both or by hired labour under his personal supervision or under the personal supervision of any of his relatives. Explanation III.- For the purpose of this section, the expression „mining operation‟ means any operation undertaken for the purpose of winning any mineral.