Where the registered owner or the person havmg possession or control of' a motor vehicle is an agriculturist and that motor vehicle has been designed For agricultural operations relating to food crops and is used solely for such operations in relation to his own land, then, that vehicle shall be exempt from the payment of' the tax.
Explanaltan.—For the purposes of this section the expression “ agricultural operations ” includes,—
(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture;
92f (2* Lee 145
(ii) transport of manure, seeds, insecticides and other like articles required for work in the land from the market to the land, and
(in) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.
21. Reduction of tax in mm of certain mater whzcle:,—-—Where the registered owner ofa motor vehicle used or kept for use in the State is a co—operative society registered or deemed to be registered under any law relating to co-operativc moieties for the time being in force, the tax payable in respect of that motor vehicle shall be one half of the rates specified in beltedule I, if the taxation officer is satisfied, after such enquiry as he deems fit, that,—
(i) the co-operative society is solely engaged in the husmess of transport of goods or passengers or both from one place to anothei in motor vehicles;
(1i) at least seventy-five per cent of the members of the co-operative society are its employees;
(ii!) at least fifty per cent of the membeis of the co—operativc society are not related to each other;
(in) at least ninety per cent of the employees of the society are its members; and
(u) the motor vehicle is used or kept for use exclusively for the purpose of the co-operative society.
Explanation.—For the purposes of this section a member shall be deemed to be related to any other member if that member is the husband, wife, brother or Sister or any lineal ascendant or descendant of that other member.
22. Exemfiltan from or reduction of Una—The Government may, if in its’opinion, it is necessary in the public interest so to do, by notification in the Gazette, make an exemption, reduction in the rate or other modification in regard to the tax payable—
(1) by arty person or class of poisons; or
(it) in respect of any motor vehicle or class of motor vehicles;
of
(izi) in respect of any motor vehicle or class of motor vehicles using a specified route.
23‘ Appmlr.—-Any person, who is aggrieved by any order of a Taxation Officer or Regional Transport Officer made under this Act, may within the prescribed time and in the prescribed manner, appeal to the District Collector.
24. Power ofCovemment to make "I’LL—(l) The Govermcnt may, subject to the condition of previous publication) by notification in the Gazette, make rules for carrying out the purposes ofthts Act.
(2) In particular and without prejudice to the generality of the foregoing power the Government may make rules {or all or any of the following purposes, namely :—
(a) to prescribe the manner in which tax shall he paid and the documents to be produced for the issue of tax licence;
315—10 (/ 146
(b) to prescribe the manner of certifying under sub-section
(2) of section 3;
(c) to prescribe the form of any tax licence, certificate or declaration, and the particulars to be stated theiein;
(d) to prescribe the conditions under which duplicate tax licence may be granted and the fee payable for such grant;
(I) to regulate the manner in which refunds or deductions or exemptions may be claimed;
(f) to prescribe the rank of officer who may exercise power under section ll;
(g) to provide for the total or partial exemption from liability to payment of the tax of any motor vehicle brought into the State by any person visiting the State or making a temporary stay therein, the amount which shall be payable on account of such vehicle and the tax licence which any such vehicle shall carry ;
(It) the time within which and the manner in which an appeal may be made under section 23, the fees to be paid in respect of such appeal and the conduct and heating of such appeal ;
(i) any other matter which may be prescribed.
(3) Any rule made under sub-section (1), may provide that a breach thereofshall be punishable with fine which may extend to fifty rupccs.
(4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days which may be compiised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately followmg, the Legislative Assembly make any modification in the rule or decide that the rule should not he issued, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be ; so however that any such modification or annulment shall be Without prejudice to the validity ofanything previously done under that rule, 25, Additional [fl\ payablr m ("Iain (rum—(I) Where bcfcue the commencement ofthis Act tax in respect of a motor vehicle for the quarter, half year or year commencing on the first day of April, 1963, has been paid at the rates m force at the time of payment, the registered owner or per son havmg possession or control of such motor vehicle shall be liable to pay, in addition, an amount equal to the difTerence between—
(i) the tax calculated at the rate fixed under this Act for the period beginning With the date of commencement of this Act and ending With the quarter, half year or year as the case may be, and
(ii) the tax calculated at the rate in force immediately before the commencement of this Act for the same.
period.
IS J 147
(2) The amount payable under sub-section (1) shall be paid in such manner and within such time as may be prescribed.