Exemption, reduction or other modification of tax.

(1) The Government may, by notification,- (a) grant an exemption, make a reduction in the rate or order other modification not involving an enhancement in the rate, of the tax payable- (i) by any person or class of persons, or (ii) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and (b) cancel or vary such exemption, reduction or other modification. (2) Any notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, on the table of the Legislature of the State while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions.