Section 13(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)The State Government may, subject to the provisions of any rules made in that behalf, by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles [***] [Words 'other than those falling under sub-section (1)' deleted by Gujarat 16 of 2003, dated 31st March 2003 (w.e.f 01-04-2003)], or any motor vehicles belonging to any class of persons, from the payment of the tax.
