Amendment status not verified — confirm the current text below against the official source.
Exemptions from taxes on vehicles and animals. - (1) The tax under clause (a) of sub-section (1) of Section 118 shall not be leviable in respect of - (a) vehicles belonging to the Corporation, Government or the Union of India; (b) vehicles intended exclusively for the conveyance free of charge of the in- jured, the sick or the dead ; (c) children’s perambulators or tricycles ; (d) vehicles kept by bona fide dealers in vehicles merely for sale and not for use. (2) The tax under clause (b) of sub-section (1) of Section 118 shall not be levi- able in respect of animals belonging to the Corporation, Government or Union of India. Section 121