Amendment status not verified — confirm the current text below against the official source.
Exemptions.- 2[(1) XXXXXXXXXXXXXXXXX] 3[(2) When the registered owner or the person having possession or control of a motor vehicle specified in Schedule- I or Schedule- III 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 but not more than three months and deposits the certificate of registration of such motor vehicle along with route permit with the taxation authority concerned and obtained an acknowledgement thereof, he shall be exempted from the payment of tax for that period and the taxation authority shall also inform in writing the Superintendent of Police, Regional Manager, Himachal Road Transport Corporation concerned and the Director of Transport, to ensure that such vehicle is not used in any public place during the specified period.]; (3) Where the State Government is of opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as it may specify in the notification, exempt either totally or partially any class of motor vehicles 4[*******] or any motor vehicles belonging to any person or class of persons 5[or any motor vehicle playing on any route or part thereof] from the payment of the tax. 6[xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx] (5) A rebate of 5 per cent shall be allowed to a person who is liable to pay tax under section 4 if he pays the tax for the entire year in one instalment. 7[(6) *************] 8[(7) Notwithstanding anything contained in sub-section (1) of section 3 and sub-section (1) of section 3-A, no tax shall be levied, charged and paid on any transport vehicle specified in column (2) of Schedule-III during the period of detention and seizure of such transport vehicle for non-payment of tax under this Act.]