Amendment status not verified — confirm the current text below against the official source.
(1) The Government may, by notification,- (a) grant an exemption, make a reduction in the rate or order other modification not involving an enhancement in the rate, of the tax payable- (i) by any person or class of persons, or (ii) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and (b) cancel or vary such exemption, reduction or other modification. (2) Any notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, on the table of the Legislature of the State while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions. Power to seize and detain motor vehicles in case of non-payment of tax. Exemption, reduction or other modification of tax. [Act No. 5 of 1963] 13 14[10. (1)] Nothing in this Act shall apply to a motor vehicle registered in the name of the owner or occupier of any agricultural land or mine if such land is under his personal cultivation or if such mine is being worked personally by him and such motor vehicle is designed and used solely for carrying out agricultural or mining operations on such land or mine or within a distance of fifteen miles from the limits of such land or mine. 15[(2) Notwithstanding anything contained in the Act, a tax at rupees twenty-five per quarter shall be levied on any vehicle specified in sub-section (1), when the vehicle is not used solely for carrying out such agricultural or mining operations but is used by its registered owner for any other purpose of his own.] Explanation I.- For the purpose of this section, the expression “agricultural operation” shall mean tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture; but shall not include the transporting of persons, manure or materials for the purpose of agriculture or the transporting of agricultural produce except when such transporting is made by the owner or occupier of the land for his own purposes – (i) within a distance of fifteen miles from the limits of such land, or (ii) to or from the nearest market place irrespective of the distance of such market place from the limits of such land.