Exemptions.

§13

Summary

(1) All motor vehicles 1[other than trailers drawn by motor vehicles,] designed and used solely for agricultural operations on farms or farm lands, shall be exempt from the payment of the tax. (2) The State Government may, 2* * * * * * by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1), or any motor vehicles belonging to any class of persons, 3[or any motor vehicle used solely for or in furtherance of any charitable purpose] 4[or any motor vehicle used for rendering relief to the public in cases of fire, flood, earthquake, drought or other natural calamities], from the payment of the tax 5[subject to such conditions, if any, as may be specified in such notification :] 6[Provided that, where the motor vehicle is used for rendering relief to the public in such natural calamities, the State Government may exempt it from payment of tax retrospectively for any period or periods during which such vehicle was used for rendering relief to the public in such natural calamities.] 7[(3) Any person claiming exemption from the payment of tax under this section shall apply to the Taxation Authority, within whose jurisdiction the motor vehicle in respect of which such exemption is claimed, is used or kept for use, in such form and manner and within such time, as may be prescribed.] Explanation 8[1].- 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 9[and includes use of the vehicle from the place of residence of its owner or from the garage or place of repairs to his farm, and from the farm to any of the places aforesaid] 10[and also includes use of the vehicle from the place of purchase to the registering office and to the owners residence, garage, place of repairs or farm, as the case may be] but does not include the transportation of persons or materials for the purpose of agriculture, or the transportation of agricultural produce. 11[Explanation 2.- For the purposes of this section, charitable purpose includes- (1) relief of poverty or distress, (2) medical relief, (3) education, (4) religious teaching or worship, (5) advancement of other objects of general public utility.]

(1) All motor vehicles 1[other than trailers drawn by motor vehicles,] designed and used solely for agricultural operations on farms or farm lands, shall be exempt from the payment of the tax. (2) The State Government may, 2* * * * * * by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1), or any motor vehicles belonging to any class of persons, 3[or any motor vehicle used solely for or in furtherance of any charitable purpose] 4[or any motor vehicle used for rendering relief to the public in cases of fire, flood, earthquake, drought or other natural calamities], from the payment of the tax 5[subject to such conditions, if any, as may be specified in such notification :] 6[Provided that, where the motor vehicle is used for rendering relief to the public in such natural calamities, the State Government may exempt it from payment of tax retrospectively for any period or periods during which such vehicle was used for rendering relief to the public in such natural calamities.] 7[(3) Any person claiming exemption from the payment of tax under this section shall apply to the Taxation Authority, within whose jurisdiction the motor vehicle in respect of which such exemption is claimed, is used or kept for use, in such form and manner and within such time, as may be prescribed.] Explanation 8[1].- 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 9[and includes use of the vehicle from the place of residence of its owner or from the garage or place of repairs to his farm, and from the farm to any of the places aforesaid] 10[and also includes use of the vehicle from the place of purchase to the registering office and to the owners residence, garage, place of repairs or farm, as the case may be] but does not include the transportation of persons or materials for the purpose of agriculture, or the transportation of agricultural produce. 11[Explanation 2.- For the purposes of this section, charitable purpose includes- (1) relief of poverty or distress, (2) medical relief, (3) education, (4) religious teaching or worship, (5) advancement of other objects of general public utility.]

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