Section 14 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
14. Exemptions.
- [(1) ***] [Omitted vide H.P.M.V.T(Amendment) Act, 2001.](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 alongwith route permit with the taxation authority concerned and obtains an acknowledgment 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.] [Substituted vide H.P.M.V.T(Amendment) Act, 2004](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 specified in the notification, exempt either totally or partially any class of motor vehicle [ *** ] [Deleted vide H.P.M.V.T(2nd Amendment) Act, 2001.]or any motor vehicle belonging to any person or class of persons [or any motor vehicle plying on any route or part thereof] [Added vide H.P.M.V.T(Amendment) Act, 1999.] from the payment of tax.(4)[ ***] [Omitted vide H.P.M.V.T(Amendment)Act, 2001.].(5)A rebate of 5 percent 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 installment.(6)[ ***] [Deleted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004].(7)Notwithstanding anything contained in sub section 3 and sub section(1) of section 3A 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"
