Section 11 in Madhya Pradesh Motor Vehicles Taxation Act, 1947
11. Exemption from levy of tax.- [(1) No tax shall be leviable on the motor vehicles used or kept for use by a municipal corporation, municipal council, notified area committee or cantonment Board solely for die purposes of conservancy, and fire extinguishing, or as ambulance.]2.
(2)No lax shall be leviable on any motor vehicle used or kept for use solely for the purpose of agriculture.[Explanation I.- For the purposes of sub-section (2) any articulated vehicle belonging to a bona-fide agriculturist used for transportation of-(i)agricultural produce grown on the land cultivated personally; or(ii)any material required for the purpose of agriculture, between the land cultivated personally and his place of residence, go down or any market place of such agriculture produce or such material shall be deemed to be used solely for the purposes of agriculture but any other motor vehicle used for transporting agriculture produce shall not be deemed to be used solely for the purpose of agriculture.Explanation II.- For the purposes of Explanation I, the expressions "bona-fide agriculturist", "to cultivate personally" and "agriculture" shall have the meanings assigned to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).1
