Amendment status not verified — confirm the current text below against the official source.
Exemption from or reduction of tax.- (1) The State Government, if in its opinion it is necessary in public interest so to do, may by notification 1[and subject to such restrictions and conditions as may be specified in the notification]1,— 2[(a) exempt or reduce whether prospectively or retrospectively the tax payable in respect of,— (i) any class of motor vehicles, or (ii) motor vehicles not used on roads;]2