Section 8(iii) in The Punjab Motor Vehicles Taxation Rules, 1925
(iii)Motor Vehicles owned by the manager of a school and kept for the sole use of conveying pupils to and from a school, [affiliated to any State/Central Education Board imparting education upto the standard of 10+2 or its equivalent] [Inserted by Haryana Notification No. S.O. 45/P.A. IV/1924/S.15/2005. Dated 27.6.2005.] - Total exemption;
