(1) All motor vehicles, designed and used solely for agricultural operations on farms or farm lands, shall be exempted from the payment of tax leviable under this Act.
(2) The Government may, subject to the provisions of any rule made in that behalf by notification in the Official Gazette exempt either totally or partially any class of motor 9 Inserted by the Amendment Act 17 of 2005.
10 Inserted by the Amendment Act 5 of 1988.
11 Originally the words and figures were inserted by the Amendment Act 8 of 1993; thereafter by the Amendment Act 7 of 1995 same are substituted. Finally present entries are substituted by the Amendment Act 7 of 1997.
12 Words substituted by the Amendment Act 19 of 1988.
Manual of Goa Laws (Vol. III) – 209 – Motor Vehicles Tax Act vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons, from the payment of the tax.
Explanation:— For the purpose of this section the expression “agricultural operation”, means tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture; but does not include the transportation of persons or materials for the purpose of agriculture or the transportation of agricultural produce.