Amendment status not verified — confirm the current text below against the official source.
Exemptions.-(1) Where the registered owner or the person having possession or control of a motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operation s 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. Explanation.- For the purposes of this sub-section the expression “agricultural operation” includes.- (i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture; (ii)transport of manure, seeds, insecticides and other like articles required for work in the land or from the market to the land; and (iii) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market. (2) When the registered owner or the person having possession or control of a motor vehicle has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one month, and deposits the certificate of registration of such motor vehicle with the taxation authority and obtains an acknowledgement therefore from that authority, he shall be exempt from the payment of the tax for the period. (3) Where the 19{Government} is of opinion that it is necessary or expedient in the public interest so to do, he may, by notification in the official Gazette, and subject to such conditions as he may specify in the notification, 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 from the payment of the tax. ---------------------------------------------------------------------------------------------------- 19-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004. DELHI MOTOR VEHICLES TAXATION ACT,1962 11 14.Reduction of tax in cases of certain motor vehicles.-Where the registered owner of a motor vehicle used or kept for use in Delhi is a cooperative society registered under any law relating to co-operative societies for the time being in force, the tax payable in respect of that motor vehicle shall be one half of the rates specified in Schedule I, if the taxation authority is satisfied, after such enquiry as it deem fit, that.- (i) the co-operative society is solely engaged in the business of transport of goods or passengers or both from one place to another in motor vehicles; (ii) at least seventy-five percent of the members of the cooperative society are its employees; and (iii) at least fifty percent of the members of the co-operative society are not related to each other; and (iv) the motor vehicle is used or kept for use exclusively for the purpose of the co- operative society. Explanation.- For the purpose 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.