Amendment status not verified — confirm the current text below against the official source.
(1) The tax under clause (a) of sub-section (1) of section 114 shall not be leviable in respect of- (a) vehicles belonging to the Corporation, Government or the Union ofIndia; (b) vehicles used exclusively for the conveyance free of charge of the injured, the sick or the dead; (c) vehicles kept by bonafide dealers in vehicles merely for sale and not for use. (2) The tax under clause (b) of sub-section (1) of section 114 shall not be leviable in respect of animals belonging to the Corporation, Government or the Government ofIndia.