(1) The Government may, by notification in the Official Gazette, make an exemption, reduction in the rate or other modification in regard to the tax payable –
(i) by any person or class of persons, or
(ii) in respect of any motor vehicles or class of motor vehicles or motor vehicles running in any particular area.
(2) Every notification issued under sub-section (1) shall be laid on the table of the Legislative Assembly for a period of two months when the Assembly is in session.
Remissions 1[13-A. The Government may, in such circumstances and subject to such conditions as may be prescribed, by notifications,--
(1) remit, whether prospectively or retrospectively, the whole or any part of the tax or penalty or both, payable under this Act or the rules made thereunder ---
(a) by any person or class of persons, or
(b) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and
(2) cancel or vary such notification.]
Saving as to vehicles used for agricultural purposes 2[14. Nothing in this Act shall apply to Tractor with Trailer or Tipping Trailer which is exclusively used for transporting agricultural produce of registered farmers of the Union territory of Puducherry.
Explanation-I :- For the purpose of this section, the expression “transportation of agricultural produce” includes transportation of the agricultural produce for personal use, to and from the farm, the threshing field, the mill or the storage house and to the market for selling.
Explanation-II :- A motor vehicle used for transporting agricultural produce of persons other than the owner-cultivator shall not for the purpose of this section, be deemed to be used solely for the purpose of agriculture].
1. Inserted vide Act No.6 of 2003 w.e.f 19.5.2003 published in EG Pt -II No.20 dated 20.5.2003.
2. Substituted vide Act No.3 of 2018 w.e.f 03.07.2018 published in the EG-Pt-II No.32 dated
03.07.2018.
Appeal