Exemption from the payment of the tax

Exemption from the payment of the tax- Motor vehicles of the following classes are wholly exempted from the payment of tax under the Act-

(i) Motor Vehicles (other than that used for the carriage of goods or passengers for hire) owned and exclusively used by or on behalf of the Government of India or the Government of any State of India;

(ii) Motor Vehicles (other than that used for the carriage of the goods or passengers for hire) owned and exclusively used by or on behalf of any local authority situated within the Uttarakhand;

(iii) Motor Vehicles intended for use and being exclusively used for extinguishing fire;

(iv) Motor Vehicles known as ambulance intended for use and being exclusively used for conveying patient to, and from, a hospital;

(v) Motor Vehicles owned by the society for the prevention of cruelty to animals and exclusively used for the conveyance of sick-animals;

(vi) Motor Vehicles exempted from taxation under the Auxiliary Force Act, 1920, The Indian Territorial Force Act, 1920, or under any other law for the time being in force;

(vii) ……omitted (viii) Motor Vehicles imported into or arriving in Uttarakhand under cover of "trip-tyque" or "cornet-de-passage" for a period not exceeding thirty days after arrival;

(ix) Tractors used exclusively for agricultural purposes and Tractor Trailors used solely for transporting agricultural produce along a road from a farm to a market or a factory;

(x) Motor Vehicles other than transport vehicles constructed or especially adopted for the use of physically handicapped persons where such vehicles are owned and used for private and personal purpose by such persons; and

(xi) ……omitted.

(xii) Motor vehicle exclusively used for careering the dead bodies alongwith the mourners.