Section 21 in Kerala Motor Vehicles Taxation Act, 1976
21. Exemption for motor vehicles used for agricultural operations.
- Any tractor, trailor or tractor-tailor combination solely used for agricultural operations shall be exempt from the payment of tax:Provided that motor vehicles used for agricultural operations in relation to lands which are plantations as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), shall not be exempt from the payment of tax:Provided further that if a motor vehicle designed for agricultural operations is used for purposes other than agricultural operations, whether by the owner himself or by any other person on hire, a reduction in the rate of tax to such extent as may be specified by the Government by notification in the Gazette shall be allowed.Explanation. - For the purposes of this section, the expression "agricultural operations" shall include-i. tilling, sowing, harvesting or crushing of any agricultural produicee or any other similar operation carried out for the purpose of agriculture;ii. transport of manure, seeds, insecticides and other like articles required for work in any land from the market to the land; andiii. transport of any agricultural produce from any land to the place of storage or from the place of shortage to the market.
