The State Government may under sub-section (2) of section 13 exempt, if it considers it necessary to do so,-
(1) any class of motor vehicles or any motor vehicles belonging to any class of persons if such vehicles are used or kept for use in furtherance of any educational, medical or other charitable or religious object;
(2) any motor vehicle belonging to the Central Government or to any State Government or to any Corporation owned or controlled by any such Government or to any local authority, if such vehicle is used or kept for use solely for public purposes and not used or intended to be used for the purposes of profit;
(3) motor vehicles imported or arriving in and used in the State of Gujarat, in pursuance of a treaty with other countries, international conventions or other legally binding agreements - 16 - with other countries and the vehicles covered by reciprocal transport agreements with other States;
(4) motor vehicles other than transport vehicles in respect of which tax has been paid in any other State or Union Territory and which are kept in the State of Gujarat during the period not exceeding three months in respect of which the tax has been paid in such State or Union Territory;
(5) motor vehicles belonging to any public undertakings when such vehicles are used exclusively between the garage and the workshops of such undertakings or for periodical checking, overhaul repairs, painting or body building or for the purpose of road testing when such movement is not for hire or reward;
(6) motor vehicles belonging to persons physically handicapped, if such vehicles are registered in their names and are used by them in connection with their employment, trade or business;
(7) deleted.
(8) goods vehicles owned by public carriers holding National Permits granted under sub-section (12) of section 88 of the Motor Vehicles Act, 1988, by the State Transport Authority of any other State or Union Territory;
(9) motor vehicles visiting the State of Gujarat under the authority of a special permit granted under sub-section (8) of section 88 or a tourist permit granted under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 by the State Transport Authority of any of the other State or Union Territory, including the motor vehicles allowed to ply temporarily pending the publication in the Official Gazette of the reciprocal transport agreement required by sub-section (5) and sub-section
(6) of section 88 of the Motor Vehicles Act, 1988 (59 of 1988);
- 17 -
(10) motor vehicles belonging to any class of persons who have suffered financial loss on account of natural calamities like scarcity, flood and cyclone, for such period as may be specified by the State Government;
(11) tractor-cum-trailers belonging to agriculturists or co-operative societies of agriculturists, if such vehicles are used by such agriculturists, societies or as the case may be, members of such societies, for transportation between the land cultivated by them personally and their place of residence or godown or any market place of agricultural produce grown by them on such land or required by them in connection with the cultivation of such land or of other material required for construction of farm house or for personal use or consumption but not for commercial or trade purposes.
(12) motor vehicles belonging to personnel in the Defence Services of the Government of India and in respect of which lump sum tax has been paid in any other State or Union Territory and which are kept in the State of Gujarat.