Section 12 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
12. Exemptions.
- Subject to such conditions as it may impose, the State Government may if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified class of importers from payment of the whole or any part of the tax payable under this Act or from all or any of the provisions of this Act and such exemption shall take effect from the date of the publication of the notification in the Official Gazette, or such other date as may be mentioned therein.
