Section 21 in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
21. Power to exempt certain passengers, from payment of tax.
- The State Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers carried in stage carriages on such inter-State routes as may be specified in the notification or carried by stage carriages operating in furtherance of any educational, medical, philanthropic, or other object.
