Exemption from the tax

Infrastructure1955597 of 786 sections available21 chapters

Chapter VIII Chapter VIII

Statutory text

(1) The tax leviable under section 239 shall not be levied in respect of:-
- (a) vehicles, boats and animals belonging to the Corporation;
- (b) vehicles, boats and animals vesting in the State to be used or intended to be used solely for public purposes and not used or intended to be used for purposes of profit;
- (c) vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;
- (d) children's perambulators and tricycles.
(2) If any question arises under clause (b) of sub-section (1) whether any vehicle, boat or animal vesting in the State is or is not used or intended to be used for purposes of profit, such question shall be determined by the Government, whose decision shall be final.

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