Amendment status not verified — confirm the current text below against the official source.
Exemption. - (1) The State Government may by notification make an exemption, reduction in the rate or other modification in regard to the tax payable- (i) by any person or class of persons; or (ii) in respect of any motor vehicle or class of motor vehicles. (2) Every notification issued under Sub-section (1) shall, as soon as may be after it is issued, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions.