(1) The '[State] Government may by rule or order exempt a Exemptions person or class of persons from liability to pay the whole or part of the and deduclions. tax in respect of any motor-vehicle or class of motor-vehicles, and may in like manner exclude any motor-vehicle or class of motor-vehicles from the operation of this Act.
(2) Whoever becomes liable to pay a quarterly instalment of tax, but proves to the satisfaction of the licensing officer that he has not used or permitted the use of the motor-vehicle throughout the quarterly period preceding shall be entitled to receive an order in writing from the licensing officer exempting him from liability to pay such first mention4 quarterly instalment, and the licensing officer shall make an endorsement to that effect upon the license.
(3) Whoever becomes liable to pay a quarterly i~lstalment of tas in respect of motor-vehicle, but proves to the satisfaction of the licensing officer that he has paid a '[tax imposid by a municipality or a cantonment authority] in respect of the same motor vehicle, and for the whole or part of the quarter for which the instahen1 of tax is due, then half the amount of the municipal tax paid for the said period shalI be deducted from the quarterly instalment of tax, and the licensing oficer shall make an endorsement to that effecl upon the license.
1. Subslituted Tor the word "Provincial" by the Adaptation of Laws Order, 1950.
2 . Substituted for the words "municipal tax" by h e Punjab Motor-Vehiclcs Taxation (AmcndmenL) Act, 1925 (punjab Acr X of 1925) section 2.
MO'TO R-VEHICLES I1924 : Pb. Act IV TAXATION Bar lo jurisdiction of civil and criminal courts in rnatlers of taxation.
Power of Slate Government to make rules.
'(4) A person who keeps more than ten motor-vehicles far use solely in the course of trade and industry shall be entitled to a deduction of ten per cent on the aggregate amount of tax to wliich he is liable.
Exp1nnation.-The expression "trade and industry" includcs transport for hire.
'[(6)_ A person who pays tax in respect oia motor-vehicle or whole of the financial year,, that is four quarterly periods referred to in subsection ( 1 ) of section 3 in advance shall be entitle to a deduction of five per centum on the amount of annual tax payable by him.]
14, The liabiIity oEa person to pay the tax or penaIty shall not be determined or questioned in any other manner or of any other authority than is provided in this Act or in rules made thereunder, and no prosecution, suit or o ~ I ~ e r proceeding shall lie against any Government oficer for anything in good faith done or intended to be done under this Act.